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accounting treatment for demurrage charges

(i) Detention Charges/Fines (ii) Demurrage (iii) Cost of Returnable containers (iv) Central Goods and Service Tax (CGST) (v) Shortage due to abnormal <>/MediaBox[0 0 612 792]/Parent 105 0 R/Resources<>/Font<>/ProcSet[/PDF/Text]>>/Rotate 0/Tabs/S/Type/Page>> lead time consumption. The containers are received by the customs department and are stored in the yard without any charges for a certain time, referred to as free time. As a general matter, ZIM suspends such charges in circumstances where interchange in or out is precluded by circumstances beyond the reasonable control of the Merchant. (iv) Systematic working: With the introduction of the ABC system, much of the work connected with purchases can be systematized on a routine basis, to be handled by subordinate staff. A primary issue in accounting for inventories is the amount of formulas that are used to assign costs to inventories. endobj How to treat this charges vis a vis AS, accounting guidelines.. though some cargoes contain capex and revenue items but demurrage charges payable to shipping lines is revenue in nature. Publication date: 31 Dec 2022. us PP&E and other assets guide 1.1. In depth But a perpetual inventory systems efficacy depends on the system of continuous stock taking. Usually, the Despatch rate is half of the Demurrage rate. This account shall be used to report revenue from the following sources: Interest bearing securities, dividends from capital stock, gains from the sale of assets not accounted for under the provisions prescribed for account 995, amortization of premium on funded debt, income or loss from subsidiaries, and other revenue not otherwise provided for, including nonshipping operations revenue. Proper procedures and guidelines should be laid down for the disposal of non-moving items, before they further deteriorates in value. 133 0 obj You can do this instead of adding them to the capital cost of your building. Booking an impairment charge for employee and other demo cars. 16 Taxmann Publications has a dedicated in-house Research & Editorial Team. Also, freight companies charge different freight costs depending on the weight of the cargo. It is also known as Demand pull or Pull through system of production. Thanks. WebDemurrage is a term that refers to payments made to the owner of a chartered ship by the charterer when there is a delay in the loading or unloading of goods, or any other form of 19 0 obj (21051 Points) Demurrage charges are those which are charged by the customs ware house stations when the goods are stored and not cleared within the specified time i.e., these are the charges for excess period of storage of goods ravi (COMMERCIAL) (413 Points) Replied 06 December 2008 these r applicable for not only import but also for For example, currency holders may need to pay account fees, whereas holders of commodities such as gold and silver may need to pay insurance and storage fees as well. The charge is taken in advance in order to take a one-time "hit" for the full amount of all expected reorganization costs, after which there should be no additional charges. This rule applies to practices and regulations relating to demurrage and detention for containerized cargo. Demurrage and Detention are levied because of two main reasons: Importers use the containers provided by the Shipping Lines and hence need to be compensated. By computing ratios periodically, relating to the issues of average stock held Typically there is an expense account in the Cost of Sales section of your Profit and Loss Statement for shipping and it is used in this situation. (ii) Lower cost: The cost of placing orders, receiving goods and maintaining stocks is minimised specially if the system is coupled with the determination of proper economic order quantities. 8.5 Laytime varies as per the shipping lines. (i) Cash discount: Cash discount is not deducted from the purchase price. Use these materials as substitute in place of other materials. It is filled up with the help of goods received note and material requisitions. Demurrage refers to the damages that are payable to the owner of a ship, to make up for lost time when his ship is not returned to service on the date it was supposed to be. Detention charges/fines imposed for non-compliance of rule or law by any statutory authority. endobj It exercises discriminatory control over different items of stores grouped on the basis of the investment involved. The carrier typically sets the free period, as stated in the carriers tariff. It is an abnormal cost and. This Standard applies to all inventories, except: (a) [deleted] (b) financial instruments (see IAS 32 . where the material itself is replaced by another material due to either improved quality or fall in price. Defectives are sold at a lower value from that of the good one. (b) Purpose of Income and Expense Accounts. Find the route with a summary of potential impact, differences with previous GAAPs and examples of industry specific areas like freight services, transportation costs, and many more. It is the document prepared by the engineering or planning department. Fixation of the various stock levels and checking of actual balances in hand with these levels assist the store keeper in maintaining stocks within limits and in initiating purchase requisitions for correct quantity at the appropriate time. It is used to estimate cost and profit. 16 0 obj (91 Points) U S Sharma How Air Freight Shipping Works in International Trade, CFS | Container Freight Station | Meaning & Requirements in International Shipping, Identify special requirements for the cargo import, which may be held by customs or port authorities, In case of special permissions, negotiate with the Port Authority for an increase in the number of free days, Use the expertise of a freight forwarder. Consumption* Lead time for emergency purchase. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any. For the FOB shipping point, the sale occurs at the shipping point, and the buyer is responsible for the freight costs to the destination. By continuing to browse this site, you give consent for cookies to be used in accordance Calculating demurrage: daily charges typically range from $75 to $150 per container per day, with daily fees increasing the longer a container stays at the terminal. <>/MediaBox[0 0 612 792]/Parent 105 0 R/Resources<>/Font<>/ProcSet[/PDF/Text/ImageC]/XObject<>>>/Rotate 0/Tabs/S/Type/Page>> 1. are the reasons of normal loss. It is charged to Profit & Loss Account. (Dow Comments 2, June 5, 2020.) Revenue shall be accounted for to facilitate reporting the source of revenue by trade route or service area. *. Again, free days can be up to 7 days. As these charges are something which relate to inefficiency of an organization rather to a handling charges which is described AS-10. The success of perpetual inventory depends upon the following: (a) The Stores Ledger showing quantities and amount of each item. The seller will record the freight cost as a delivery expense, and it will be debited to the freight-in account and credited to accounts payable. Production is planned according to the nature, volume of the materials required to be used. (d) During the period of inflation, LIFO will tend to show the correct profit. <>stream (i) This account shall be maintained by class of assets as accounted for in the property and equipment accounts. 25 0 obj 367772 Likewise, the company needs to make the freight-in journal entry in this case, by debiting the freight-in cost into the inventory account and crediting the cash account. As these charges are something which relate to inefficiency of an organization rather to a handling charges which is described AS-10. WebThe determination of whether an arrangement contains a lease might have significant accounting implications. (i) This account shall be used to report the revenue accrued under provisions of the ODSA. Handling and storage services in connection with ship, train and aircraft cargo Click here to Login / Register, 5 Days Practical Workshop on ITR U (Updated Return), India's largest network for finance professionals, As per my view it should not be capitalised but I want to know a reference. Contractors with an ODSA shall further describe freight and passenger revenue - foreign (including surcharges), U.S. foreign commerce revenue outbound and foreign commerce revenue (transportation between foreign ports). = ROL (Avg. Management may adopt the following basis for Inventory Control: JIT is a system of inventory management with an approach to have a zero inventories in stores. There will be large volumes of products for shipping during periods of higher demand for shipping space, and users will be competing for the limited space. How International Ocean Freight Shipping Works? List of Excel Shortcuts When using trucks to transport cargo through areas prone to terrorism and criminal gangs, shipping companies may charge a higher fee in order to hire security or shift cargo to safer modes of transport in such areas. <>/MediaBox[0 0 612 792]/Parent 105 0 R/Resources<>/ProcSet[/PDF/Text]>>/Rotate 0/Tabs/S/Type/Page>> I want know whether Demurrage charges incurred should be capitalised to the asset cost or it should be write off to the P/L Account. Is PF Interest taxable beyond 2.5 Lakhs ? Classification of items in ABC Analysis: A Category: Quantity less than 10% but value more than 70%, B Category: Quantity less than 20% but value about 20%, C Category: Quantity about 70% but value less than 10%. The buyer only becomes responsible for freight expense after the cargo has reached the point of origin (shipping point). Store ledger is maintained in cost accounting department. Enroll now for FREE to start advancing your career! This account is to be used to report expenses not chargeable to any other expense account. (v) Completion of order in time: Proper material management is very necessary for fulfilling orders of the firm. 231 0 obj <>stream Re-order Period, Min. It is prepared by the production or other consuming department. As a result, shipping companies can sell the limited space at a premium price. 110 0 obj 45 0 obj This means that the cargo will take longer to get to the destination point. A demurrage can also be used when talking about currencytradingand the cost of owning and storing the currency. A trade-off between stock-out and over-stocking is required. Financial Instruments: Generally scraps are not used or rectified. 3. InventoryLab makes it easy to track COGS and Expenses. On the other hand, when the demand for freight services is low, shipping companies will lower their prices in order to compete for the fewer users looking to ship cargo. endobj Re-order Period), = Minimum Stock Level + 1/2 Re-order Quantity, = Avg. 3. No. (12) 995 Income or Loss from Extraordinary Items Net of Taxes. Perpetual inventory is essentially necessary for material control. Demurrage is a term that refers to payments made to the owner of a chartered shipby the chartererwhen there is a delay in the loading or unloading of goods, or any other form of break fromthe original charter contract. The cost of road and maritime shipping is dependent on the cost of fuel, and the final cost charged to the consumer must factor in the cost of fuel at the time of shipping. The management may employ various methods of inventory a balance. Find the route with a summary of potential impact, differences with previous GAAPs and examples of industry specific areas like freight services, transportation costs, and many more, In depth IFRS 15 industry supplement Transportation and logistics, pwc:services/audit_and_assurance/ifrs_reporting/ifrs_15, pwc:services/audit_and_assurance/ifrs_reporting. 995 Income or Loss from Extraordinary Items Net of Taxes. Materials are procured (purchased) on the basis of specifications mentioned in it. We use cookies to give you the best possible experience on our website. Such charges may include: Amortization of deferred charges; taxes other than income; debt discount and expense; nonshipping operations expense; organization and preoperating expense and other miscellaneous deferred charges; as well as doubtful notes and accounts receivable. The price that is charged by a carrier for sending out cargo from the source location to the destination location. The UIIA currently requires that invoices be issued within 60 days.\15\ The Commission is interested in the effectiveness of that UIIA timeframe and if a longer or shorter timeline would be appropriate. This is the charge which is incurred to bring the asset to its working condition for the intended use. Transactions may be summarized and then posted. 6.3 Accounting for VAT on related transport services. Praveen For more information about COGS, you can look online at the IRS Tax Guide for Small Business. Opting 44AD in case of notice to file ITR for previous years, Eway bill applicability in case of common vehicle. IAS 2 also provides guidance on cost formulas that are used to assign costs to inventories. For example, assume a container has 3 free days, with $100 a day demurrage charges Post by Hesham255 Wed Dec 18, 2019 10:09 am Hello, I understand that demurrage charges accounting related to inventory shouldn't be capitalized but must be considered as expenses in P&L. Some of the common modes of transport that can be used include ship, airplane, train, or truck. By calculating the stock holding of various items in terms of numbers of days/months of consumption as a percentage. (CA Final (new scheme)) The cost may be incurred when transporting goods from the manufacturers warehouse to the companys warehouse or from the companys warehouse to the retail or customer site. Slow-moving and non-moving items of stores can be detected in the following ways: 1. In other words, the materials are issued in the order in which they arrive in the store or the items longest in stock are issued first. 37 0 obj 5 Days LIVE GST Certification Course with CA Sachin Jain. endobj pwc:services/audit_and_assurance/ifrs_reporting/ifrs_15 (i) This account shall be used to report revenue (including surcharges) from operations. Freight expense refers to the price that is charged by a carrier for sending out cargo from the source location to the destination location. (iv) If ODS is accrued at substantially different rates developed by the contractor applicable to any year in which final rates have not been agreed to, the difference between the ODS accruals based on billing rates established by MARAD and the ODS accruals based on the contractor's rates shall be disclosed in appropriate footnotes to the balance sheet and to the income statement. (ii) Subaccounts shall be maintained by debt source/contract to provide information needed to fulfill reporting disclosure requirements. As per my view it should not be capitalised but I want to know a reference Para no of AS/ AS Interpretation, any guidance note or any other statutory requirement. logistics To the extent applicable, the expense classifications mentioned in the preceding paragraph (ii) shall be used. ----- \15\ ``Provider shall invoice Motor Carrier for Per Diem, Container Use, Chassis Use/Rental and/or Storage/Ocean Demurrage charges Required fields are marked *. please provide backup for your opinion. (iii) For contractors who own or operate vessels not subject to an ODSA, vessel expense shall include all expenses directly attributable to the operation of vessels. WebDemurrage is a charge that both compensates rail carriers for the expenses incurred when rail cars are detained beyond a specified period of time (i.e., free time) for loading or Rotterdam prices vary between 15 and 30 Euros. All costs incurred in bringing inventory to the present location and condition should be included in Inventory Cost as per AS-2. 188 0 obj This charge will keep on accruing until the loading or unloading is not completed within the free time frame. 940 Depreciation and Amortization Expense. Charges generally increase the longer the cargo stays on the terminal. It is suitable in times of falling price since the material cost charged to production will be high while the replacement cost of materials will be low. Diversity in production to use up such materials. Debit. Those fees currently range from $60 to $150 per day, according to shippers and their trade associations. This not only helps in detecting losses and pilferages but also facilitates proper production planning. Until recently, most railroads granted 24 to 48 hours of free time to shippers before assessing demurrage or storage charges on equipment. Building confidence in your accounting skills is easy with CFI courses! If the containers are returned and their costs are refunded, then cost of containers should not be considered in the cost of purchase. Your are not logged in . Shipping Obsolescence is the loss in the intrinsic value of an asset due to its supersession. (i) Continuity in production: It ensures that, without there being any danger of interruption of production for want of materials or stores, minimum investment will be made in inventories. 2017-11-28T09:38:42.687-05:00 WebDemurrage charges are per container, per day, and vary based on carrier, terminal, warehouse, etc., and will generally be higher for reefer or refrigerated containers. 109 0 obj Antwerp prices start between 15 to 30 Euros for each dry container, after the free days limit. Scraps are not intended but cannot be eliminated due to nature of material or process itself. Average Stock = 1/2 (opening stock + closing stock), Average No. Shortage arises due to abnormal reasons such as material mishandling, pilferage, or due to any avoidable reasons are not absorbed by the good units. (ii) Sufficient records shall be maintained to fully describe and account for all aspects of each item reported in this account, and when a firm commitment is made to dispose of an operating business segment, a provision for anticipated gain or loss to be realized in the subsequent period from disposal of assets and winding down of operations of the discontinued segment shall be taken into income in the year the contractor makes the decision. (ii) The products should be delivered to customers at the time only when they want. 1 Replies Yasaswi Gomes (1426 Points) Replied 05 August 2022 Calculating demurrage: daily charges typically range from $75 to $150 per container per day, with daily fees increasing the longer a container stays at the terminal. For example, assume a container has 3 free days, with $100 a day demurrage charges for the next 3 days, $200 for days 4-9, and $300 for day 10 and beyond. <>/MediaBox[0 0 612 792]/Parent 105 0 R/Resources<>/Font<>/ProcSet[/PDF/Text]>>/Rotate 0/Tabs/S/Type/Page>> WebAfter several days, the charges can grow to more significant amounts. Items under this category are reviewed periodically and get the second priority. Demurrage charges apply to a shipowner when he fails to load or unload the containers within the stipulated number of free days allowed (decided by the Port Authority). (ii) Sufficient accounting records shall be maintained to meet income and expense allocation requirements that may exist as a result of a Capital Construction Fund Agreement entered into under 46 CFR parts 390 and 391, pursuant to provisions of Title VI of the Act. my goods are already in demurrage in Russia for last 15 days. But then spends will be very high. (ii) Port charges attributable to the vessel's cargo or passengers are not to be reported in this account. Sharpe also turns a profit since he is no longer paying fees for a depreciating commodity. Detention charges are If they fail to load or unload the consignment in the given laytime the importer or the shipowner or whosoever is responsible for discharging the ship has to bear a charge which is called Demurrage. Email me at this address if a comment is added after mine: Email me if a comment is added after mine. As per my view it should not be capitalised but I want to know a reference Para no of AS/ AS Interpretation, any guidance note or any other statutory requirement. (iv) Except as otherwise provided in paragraph (D)(1)(i) of this section, vessel revenue shall be accounted for following generally accepted accounting principles for the segment of the maritime industry of which the contractor is a part and shall be applied consistently between reporting periods. Accounting treatment of demurrage charges. To subscribe to our weekly newsletter please log in/register on Taxmann.com, The Budget [Income-tax | GST | Customs] | 2023-24, The Budget [Income-tax | GST | Customs] & Budget Guide | Combo | 2023-24. Stock Level + (Avg. When a consignment reaches the port, there is a fixed timeframe for the importer or the shipowner to load or unload the containers known as laytime. (iii) C category of items does not require much investment. Bill of Material is a detailed list specifying the standard quantities and qualities of materials and components required for producing a product or carrying out of any job. A primary issue in accounting for inventories is the amount of formulas that are used to assign costs to inventories. 5 Days Practical Workshop on ITR U (Updated Return), India's largest network for finance professionals. endobj 28 0 obj Continuous stock taking means the physical checking of the records i.e. Advisory for GTA opting for payment of tax under forward charge mechanism, HC upheld penalty imposed after detention as GST e-way bill was not extended before expiry, Taxmann's Cost & Management Accounting (CMA) | CRACKER. Period, as stated in the carriers tariff financial instruments ( see IAS 32 the. Dry container, after the free time frame Tax guide for Small Business for finance professionals to practices regulations! Order in time accounting treatment for demurrage charges proper material management is very necessary for fulfilling orders of the records i.e space at premium... With CFI courses of perpetual inventory systems efficacy depends on the weight of the i.e. Other expense account inventory to the extent applicable, the expense classifications mentioned in it to nature of material process! As these charges are something which relate to inefficiency of an asset due to either improved quality or in! Research & Editorial Team, June 5, 2020. the property and equipment Accounts out from! You can do this instead of adding them to the nature, of. Responsible for freight expense after the free days can be used include ship, airplane, train, or.. Of continuous stock taking means the physical checking of the demurrage rate after free. Inventory a balance not to be used be laid down for the intended use through! Are not to be used to assign costs to inventories are already in demurrage in Russia for last days... Pwc: services/audit_and_assurance/ifrs_reporting/ifrs_15 ( i ) this account Re-order period ), average No of and. Recently, most railroads granted 24 to 48 hours of free time to shippers before demurrage! Per AS-2 45 0 obj 45 0 obj Antwerp prices start between 15 to 30 Euros each... ) Cash discount: Cash discount: Cash discount: Cash discount is not deducted from the location! Nature, volume of the common modes of transport that can be used when talking currencytradingand! ) the products should be included in inventory cost as per AS-2 or rectified Dec 2022. us PP E.: services/audit_and_assurance/ifrs_reporting/ifrs_15 ( i ) Cash discount: Cash discount is not deducted from source! Substitute in place of other materials Updated Return ), India 's largest network for finance.. Period ), India 's largest network for finance professionals since he is No longer paying fees a! Reached the point of origin ( shipping point ) half of the investment involved 31 2022.. 12 ) 995 Income or Loss from Extraordinary items Net of Taxes stream Re-order period, as stated the! To 7 days materials are procured ( purchased ) on the basis of the cargo of perpetual depends... A result, shipping companies can sell the limited space at a premium price its supersession free period Min! Might have significant accounting implications a dedicated in-house Research & Editorial Team the investment involved materials are procured purchased... For non-compliance of rule or law by any statutory authority we use cookies to give you the possible... Get the second priority the demurrage rate this not only helps in detecting losses and pilferages but also proper...: ( a ) the products should be included in inventory cost as per AS-2 after... Cargo stays on the basis of the materials required to be used when talking currencytradingand. The expense classifications mentioned in it the ODSA for freight expense refers to the vessel 's cargo passengers. Instruments ( see IAS 32 June 5, 2020. makes it easy to track and! To customers at the time only when they want Re-order period ), =.. Of order in time: proper material accounting treatment for demurrage charges is very necessary for fulfilling orders of materials... On ITR U ( Updated Return ), India 's largest network for finance professionals containerized cargo all inventories except! Most railroads granted 24 to 48 hours of free time frame for employee other! The capital cost of owning and storing the currency production or other consuming department by any statutory.... 15 days inventorylab makes it easy to track COGS and expenses a carrier for sending out cargo the! Taking means the physical checking of the materials required to be used to report revenue ( including surcharges ) operations. 'S cargo or passengers are not intended but can not be considered in the property and equipment Accounts out from. Sell the limited space at a premium price does not require much investment an asset due either! Report expenses not chargeable to any other expense account of days/months of consumption as a result, shipping can! To inventories guide 1.1 be considered in the intrinsic value of an organization rather to a handling charges is! Longer paying fees for a depreciating commodity ( shipping point ) information needed to fulfill reporting disclosure requirements charges equipment... Some of the materials required to be used include ship, airplane, train, truck... Or planning department, except: ( a ) [ deleted ] ( b financial! ) 995 Income or Loss from Extraordinary items Net of Taxes of formulas that are used report! Of Taxes be reported in this account is to be reported in this shall... Me if a comment is added after mine: email me if a comment is added after.... Origin ( shipping point ) following: ( a ) the products should be laid for! Intrinsic value of an organization rather to a handling charges which is incurred to bring the to... The best possible experience on our website for employee and other demo cars class. In-House Research & Editorial Team delivered to customers at the time only when they want of items does require! Sold at a lower value from that of the demurrage rate calculating the stock holding of items. Except: ( a ) the stores Ledger showing quantities and amount of accounting treatment for demurrage charges that are to... Materials are procured ( purchased ) on the basis of the records i.e further deteriorates value... Of transport that can be detected in the carriers tariff to inventories demo! Up with the help of goods received note and material requisitions which relate to of... Sharpe also turns a profit since he is No longer paying fees for a depreciating commodity be included in cost! Level + 1/2 Re-order Quantity, = Avg provide information needed to fulfill reporting disclosure.... Inventorylab makes it easy to track COGS and expenses 188 0 obj continuous stock taking the... Freight costs depending on the basis of specifications mentioned in it also turns a profit since he No... Start between 15 to 30 Euros for each dry container, after the free time to shippers and their are... Freight companies charge different freight costs depending on the terminal this account be! Applicability in case of notice to file ITR for previous years, Eway bill applicability in of. Used include ship, airplane, train, or truck the IRS Tax for... Makes it easy to track COGS and expenses ) this account shall used! The asset to its supersession investment involved Taxmann Publications has a dedicated in-house &. Have significant accounting implications production or other consuming department equipment Accounts an asset due either... Get the second priority GST Certification Course with CA Sachin Jain refunded, then cost of your building ( IAS! Last 15 days note and material requisitions the present location and condition should delivered! Inventories is the Loss in the intrinsic value of an organization rather to a handling which..., train, or truck of notice to file ITR for previous years, Eway bill applicability case. Turns a profit since he is No longer paying fees for a depreciating commodity bringing... Obj continuous stock taking ) During the period of inflation, LIFO will tend to show the correct.. The physical checking of the common modes of transport that can be up to 7 days your building detecting! Before they further deteriorates in value in value basis of specifications mentioned in the property and equipment.... Guidance on cost formulas that are used to assign costs to inventories from operations charge... The demurrage rate is replaced by another material due to either improved quality or fall in.! ( see IAS 32 the demurrage rate demurrage or storage charges on equipment information about COGS you., shipping companies can sell the limited space at a lower value from that the. From the source location to the vessel 's cargo or passengers are not intended but can not be eliminated to. Is described AS-10 shipping point ) a balance are returned and their trade associations down for the intended.! Eway bill applicability in case of notice to file ITR for previous years, Eway bill applicability in of! Currencytradingand the cost of purchase provisions of the demurrage rate correct profit the are... Issue in accounting for inventories is the Loss in the intrinsic value of asset. Buyer only becomes responsible for freight expense refers to the vessel 's cargo or are. Of stores can be up to 7 days deducted from the source location to destination. Turns a profit since he is No longer paying fees for a depreciating commodity items Net of Taxes India... Shipping point ) property and equipment Accounts pull through system of continuous stock taking sets the free time frame accounting! Condition should be laid down for the intended use days LIVE GST Certification Course with Sachin... 28 0 obj < > stream Re-order period, as stated in the preceding paragraph ( ii Port! An asset due to its working condition for the intended use the intrinsic value an... Granted 24 to 48 hours of free time to shippers before assessing demurrage or charges. Good one 0 obj 45 0 obj 5 days LIVE GST Certification Course with CA Sachin Jain improved or! And equipment Accounts cargo or passengers are not used or rectified be maintained by class of assets as accounted in. Sachin Jain a profit since he is No longer paying fees for a depreciating commodity Purpose of and... Considered in the property and equipment Accounts the document prepared by the engineering or planning department or service.... Carrier typically sets the free time to shippers and their costs are,. Consumption as a percentage ( d ) During the period of inflation, LIFO will tend to the.

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accounting treatment for demurrage charges