Accruals determination

A computer-based method of determining freight cost accruals pertaining to shipments provided by transportation providers for an ordering party having cost units. The method includes using input data which comprises shipment-related data, at least some of which is related to the cost units; calculating, on the basis of the input data, the expected freight costs for the shipments, split-up into cost units; and accumulating the expected freight costs individually for different cost units so that cost-unit-individual freight cost accruals are obtained.