I pay to have books shipped to my bookstore and shipped back to the publisher. I also pay a weekly fee to UPS to keep daily p/u service and lower costs.

I also sell books on the internet via a site that collectes shipping costs for me which I separate out at the end of the month from sales dollars collected (in the computer only). I in turn pay to ship these books via USPS and this is listed in the shipping category. (presumably offset by the shipping dollars collected.)

Is all of these shipping costs considered an expense or a cost of goods sold?

Amelia

COGS
Expense under income statement for your bookstore business is usually called administrave expense.

These are expense and not part of the COGS. Those expenses can be classified as frieght out and is not part of COGS