Shipping deliveries are designed to provide the documents for overseas inventory receipts where bills of landing, freight, duty, demurrage and other fees are invoiced via multiple suppliers. It is normal for the company accountant to receive the shipping documentation prior to the goods being receipted, usually from the freight forwarder. It becomes a cost accounting function to prepare the shipping delivery prior to passing it to the warehouse inwards goods for receipt processing. Freight, duty, demurrage and fees can be apportioned across the line item details according to loadings on each inventory item or by the cost value of the line item. These costs can then be altered manually if required. The user may also enter serials and batch numbers and provide the specific warehouse and bin location for goods being receipted into stock for dispatching items to customers or for items moving directly to the manufacturing or production process.