Do you post a freight charge as a vendor expense, a company expense or as cost of goods sold?

There are a number of thoughts on this and it depends on the actual purpose of the expense. Costs in acquiring goods which will be sold are a legitimate part of cost of goods sold. Frieght to send goods to a customer ditto, freight on other items are an expense or on capital items a capital expense. The real question to be answered is are these incidential expenses or a significant part of the cost. Is freight a significant part of the operation?