A consignor of good incurred the following in relation to a consignment arrangement with another company In-transit insurance premium for goods shipped to consignee Freight cost to deliver the goods to the consignee Reimbursements to the consignee for freight cost it incurs to deliver the goods to consignee's customers Advanced commission that will be due when consignee sells the goods Reimbursements to the consignee for promotional costs for the goods