This enhancement builds ocean freight, inland freight, duty, broker fees, or any other additional shipping cost into the cost of an item. Using this option will result in a value for the current Average Landed Cost of the item.. The program allows you to distribute each of the additional shipping costs (ocean freight, inland freight, broker fee, etc.), among the received goods by any of the five categories (weight; volume; dollar amount; quantity; duty rate). So, as an example, ocean freight can be distributed among the received goods by weight, while brokers fees can be distributed by dollar value of the merchandise.