Shipping or freight-in costs are an import expense which accounts for the stock on hand value and is an important constituent of the cost of goods purchased. The cost of goods (or any asset) includes all costs necessary to get a product from your supplier to your customer's hands. In Stock&Buy, these costs are referred to as Landed Costs.
Landed costs are allocated to the products purchased and will merge into to the products cost. Those products in inventory (items not yet sold) will include their share of the shipping and transportation costs (as part of the inventory cost). The products that have been sold, will include their share of the landed costs (as part of the cost of goods sold).
In Stock&Buy, landed costs can be entered as custom items as part of sales and purchases. Stock&Buy allows you to chose from a predefined set of landed cost definitions (Shipping & Handling, Customs...) or create your own by entering them as custom line items.