"Free shipping is a marketing cost, misallocated as logistics."
Steven Scott

Why this matters in practice

Free shipping should be recognized as a customer acquisition cost (CAC) rather than a cost of goods sold (COGS). Misclassifying this expense can distort profitability metrics and lead to misinformed strategic decisions. Consider a Shopify store where free shipping on orders over $50 artificially inflates the cost of goods sold, masking the actual impact on profit margins. By properly accounting for free shipping as part of the customer acquisition cost, operators can align marketing and operational objectives, thus enabling clear insights into how shipping policies affect the bottom line. This reallocation is crucial in painting an accurate picture of e-commerce financials, leading to more strategic decision-making and revealing the true costs of marketing strategies.

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