Dwell Time

Demurrage Charges

Detention

Real-Time Visibility

Pre-Alert / Arrival Notice

ETA (Estimated Time of Arrival)

Federal Maritime Commission (FMC)

FCL (Full Container Load)

Commercial Invoice

Container Milestones

Customs broker

Freight Forwarder

Bill of Lading (BOL)

Container Number(s)

Allowed Free Time

Total Amount Due:

Carrier’s Performance Statement:

Accrual

Activity-Based Planning (ABP)

Activity-Based Management (ABM)

Embargo

Actual to Theoretical Cycle Time

Ad Valorem Freight

Ad Valorem

Administrative Monetary Penalty System (AMPS)

Affreightment Contract of

Agent (Agt.)

Advanced Planning and Scheduling (APS)

Air waybill

Blanket Purchase Order

Break bulk cargo

Cabotage

Cargo Insurance

Bonded warehouse

Chassis

Also Notify Party

Charter party

CIF (Cost Insurance Freight)

Consolidation

Backhaul

Flat rack container

Exception Rate

Expedited Shipment

Feeder vessel

Free on Board (FOB)

Full Truckload (FTL)

Freight Bill

Electronic Data Interchange (EDI)

Inbound Logistics

Gross Weight

Last-Mile Delivery

Line-Haul Shipment

Just-In-Time (JIT) inventory

Liner service

Firm Code

Lead Time

Order Fulfillment

Lift-on/Lift-off (LoLo)

Logistics Management

Paperless Trade

Ocean Freight

Manifest

Must-Arrive-By Date (MABD)

Place of Receipt

Reefer

Slow Steaming

Supply Chain Visibility

Storage

Arrival notice

Last Free Day (LFD)

Arbitration

BCO (Beneficial Cargo Owners)

Carrier

Marine Terminal Operators (MTO)

Certificate of Origin (C/O)

Terminal

Container Discharge

Vessel Tracking

Activity Ratio

Activity-Based Costing Model

Ocean Shipping Reform Act of 2022 OSRA 

Actual Demand

Ad Valorem Duty

Advice of Shipment

Air Freight Forwarder

Advance Material Request

Activity Dictionary

Carrier Booking

Carnet

Bunker adjustment factor (BAF)

Devanning

Drop Trailer

Duty

Harmonized System (HS) code

Flexibility

Drop shipment

Handling Costs

Customs Brokerage

LCL (Less than Container Load)

Accrual in logistics and accounting refers to the recognition of expenses and revenues when they are incurred or earned, rather than when the cash is actually exchanged. This method ensures that financial statements reflect the true financial position and performance of a business, providing a more accurate picture of its operations.

The accumulation or increase of something over time such as costs or benefits.

Accrual

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