Freight Close

Denise comparison — the honest accuracy story

Denise is the prior manual process: a trailing-3-month average of actual invoiced per carrier. We hold ourselves to an honest standard and put every vs-Denise number here, on its own tab.

Freight Close MAPE
15.0%
out-of-sample, 6-mo back-test
Denise MAPE
8.3%
trailing-3-mo average
Freight Close bias
-0.2%
near-unbiased
Denise bias
-3.2%
chronic under-accrual

What this comparison does — and doesn't — claim

On out-of-sample percentage error, Denise's trailing average is hard to beat — she runs 8.3% MAPE to Freight Close's 15.0%, because a trailing average smooths the month-to-month rate/volume noise that per-shipment pricing cannot foresee. We do not claim to beat her headline error. Freight Close wins on the axes a trailing average can't touch: every dollar ties to a shipment (auditability) instead of a black-box average never tied to what shipped; it adapts to rate changes and new carriers (the May fuel-surcharge scenario) where a trailing average is structurally blind; it carries controls (validation, exceptions, materiality, divergence flags); it's repeatable by anyone; and it is near-unbiased (-0.2%) where Denise chronically under-accrues (-3.2%) — a bias that understates the P&L every period, while per-month noise averages out.

FreightClose vs Denise — April 2026

Denise's method applied to April: trailing 3-month average of actual invoiced (Jan–Mar 2026) per carrier. She has no April activity input, so her estimate cannot reflect April's shipment mix or the Apr-1 Heartland volume-tier reset.

CarrierFreightCloseDeniseΔ
Peak Logistics$30,948$34,406-$3,458
Heartland Freight$35,627$35,333+$293
Coastal Express$26,956$25,533+$1,422
Total$93,530$95,273-$1,743

The Heartland gap is the headline: April is the first month of Q2, so the volume-tier discount resets to 0%. Denise's trailing average still embeds Q1's discounted months, so she structurally under-accrues the reset — her worst historical miss (Jan −18.7%).

Closed months — engine vs Denise vs actual

The full three-way for each reconstructed historical month. Error % is signed vs actual invoiced; 'Closer' is whoever was nearer that month.

$0k$27k$54k$81k$108kOct '25Nov '25Dec '25Jan '26Feb '26Mar '26
Engine estimateDeniseActual invoiced

October is cold-start (printed-card priced, no prior history) — dimmed, and excluded from the head-to-head below.

MonthEngineDeniseActualEngine errDenise errCloser
October 2025(cold start)$83,874$81,434$88,638-5.4%-8.1%n/a
November 2025$98,579$84,479$88,745+11.1%-4.8%denise
December 2025$79,662$86,894$77,544+2.7%+12.1%engine
January 2026$83,886$84,976$97,996-14.4%-13.3%denise
February 2026$84,955$88,095$94,106-9.7%-6.4%denise
March 2026$103,276$89,882$93,717+10.2%-4.1%denise

October is cold-start (no prior invoices to calibrate from) and excluded from the head-to-head, exactly as a trailing method has no first-month basis either. The neutral close loop — engine estimate vs actual + the true-up entry, with no Denise column — lives on the Closed Periods tab.

Ask FreightClose

Grounded Q&A — every figure is retrieved from the computed run, never generated. Not an LLM; it cannot hallucinate a number.

Answer · source: JE total + carrier summaries

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.