The total value of sales made to external customers plus the transfer price valuation of intra-company shipments, net of all discounts, coupons, allowances, and rebates. Includes only the intra-company revenue for product transferring out of an entity, installation services if these services are sold bundled with end products, and recognized leases to customers initiated during the same period as revenue shipments, with revenue credited at the average selling price.

Logistics Costs Explained
In this article, we look at warehousing, fulfillment and overall logistics costs when selling products via eCommerce and B2B sales. Plus, we review the average