These are expenses you incur when you mail and otherwise send items. You could just make an estimate for the entire company and indicate it as “billed to G&A.” Or, if you believe that marketing and sales will spend more than the rest of the company, for example for mailing marketing materials, create two entries: one called Postage & Shipping for M&S (“billed to M&S”), and the other called Postage & Shipping for Company (“billed to G&A”).

Do not include the cost of shipping products to customers; this cost is considered a cost of goods sold. Thus you should include such shipping as a raw material and then associate it with each product shipped (see related questions below).

Related Questions:

How do I add/change postage and shipping for marketing and sales?

How do I add/change postage and shipping for the rest of the company?

How do I add postage and shipping as a raw material?

How do I relate postage and shipping (as a raw material) to a specific product being shipped?