I disagree. Shipping, as collected on an online sale, is no different than sales tax collected with a sale. That is, it is a liability that should not be included in the net from a sale. The shipping fee must be paid to the shipper (USPS,UPS,FedEx) when the goods are shipped to the customer, which, more often than not, is higher than calculated and collected from the online purchase. Otherwise, the total collected (including shipping) is subtracted from the COGS to show an inaccurate net from sale. The shipping fee needs to be ignored from net, not expensed.