Fright charges payable the customer

Hello Friends

My company saled the networking rack. sales bill prepared is product cost, fright charges and vat .prepared the sale bill but my dout is fright charges is creation incoming or outgoing please clarifed the doute.

Example:

Product cost is                                   1,45,000.00

Fright charges                                          2500.00

Out Put vat @ 4%                                     5900.00

Total   is                                              1,53,400.00

But Fright charges is which side creation Please.....................

GOREDDY