April 2026 freight accrual — $93,530
FreightClose prices what actually shipped using rates calibrated from the carriers' own six months of invoices — not the stale printed cards — proves the method by reproducing those invoices to the cent, flags every assumption, and books one accrued-freight-liability entry that ties to shipment-level backup before invoices arrive.
Accrual by carrier
Every figure ties to shipment-level backup; carrier accrual = Σ shipment estimates + credit reserve.
| Carrier | Shipments | Base | Fuel | Accessorials | Reserve | Accrual | ±1σ band | Flags |
|---|---|---|---|---|---|---|---|---|
| Peak Logistics | 40 | $26,740 | $3,744 | $560 | -$94.98 | $30,948 | $25,198–$36,698 | |
| Heartland Freight | 65 | $34,986 | $0 | $750 | -$109.33 | $35,627 | $32,989–$38,264 | |
| Coastal Express | 55 | $23,857 | $2,266 | $915 | -$82.72 | $26,956 | $22,756–$31,155 | |
| Total | 160 | -$287.03 | $93,530 | $85,937–$101,123 | ||||
Credit reserve is a small credit (≈ -0.3% of invoiced) booked every month from the carriers' historical net-adjustment run-rate (post-billing credits and corrections), so the accrual is not systematically higher than what the carriers eventually invoice. open the exception register in a side panel — or see the full Exceptions tab.
Why calibrate from invoices
The printed rate card is stale in both directions — calibrating from the carriers' own invoices fixes it.
Each carrier applies a monthly rate index on top of its printed card. Peak's printed card runs +24.0% high; Heartland and Coastal run low recently. A static card can't catch either direction — calibrating from invoice history does. The full printed-vs-calibrated table, by carrier, is on Rates, and the engine's out-of-sample accuracy is on Accuracy.
Journal entry — accrued freight liability
Accrue April 2026 outbound freight expense (FreightClose calibrated estimate). Goods shipped in April; the carriers will invoice next month. The freight expense is recognized in the period the shipment occurred and carried as a matching accrued liability until the invoices arrive — a routine month-end accrued expense, not a loss contingency. Reverses on receipt of carrier invoices.
4 lines · NetSuite-import layout · reverses on receipt of carrier invoices. The full line-by-line entry with the prior period and the month-over-month move is on Journal entries.
Ask FreightClose
Grounded Q&A — every figure is retrieved from the computed run, never generated. Not an LLM; it cannot hallucinate a number.
The April 2026 freight accrual is $93,530.38 (net of a -$287.03 credit reserve), booked under Accrued liability — expense recognition (matching principle) as Dr Freight Expense / Cr Accrued Freight Liability.
- Peak Logistics: $30,948.30 (40 shipments)
- Heartland Freight: $35,626.57 (65 shipments)
- Coastal Express: $26,955.51 (55 shipments)
Confidence range ±1σ: $85,937–$101,123.