Freight alone is not enough to calculate empty-return cost. Sum transport, handling, storage and administration for the same period and flow.
Record actual resources consumed
Keep separate lines for return freight or incremental empty kilometres; loading, counting and unloading minutes; space and days occupied; and staff hours spent reconciling returns.
Allocate shared costs with a stated method
If a return truck carries other loads, do not assign its entire invoice to containers. State the allocation key, such as extra stop, volume, weight or another chosen method, and use it consistently for the period.
Turn unit cost into a decision input. Divide period total by the number of units actually returned and found reusable. Show loss, damage and repair separately; compare returns with replacement and alternative disposition or transport costs. Results depend on actual trips and contract terms.
