USA FX adjustments on vendor payments

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Feb 14, 2019
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Hi all,

We have situations where we pay vendors in a different currency than what is billed. The expense from these vendors hits COGS.

Does the resulting FX trueup hit:
1) COGS (same account as the underlying expense),
2) FX fees (within other income/other expense), or
3) bank charges (with G&A section of OPEX)?

Additional context - due to the nature of the business, WE create the invoices on the vendors' behalf (in our reporting currency) - debit COGS, credit AP. Some of the vendors request payment in their local currency, which we facilitate by determining the current exchange rates ourselves. The cash that leaves the bank account (after its converted back to our reporting currency by our bank) may be slightly different from the amount of the invoice, so that difference needs to get booked booked somewhere...

Thanks for any insight and supporting accounting guidance, if possible. I've been researching but haven't found the clear guidance.
 

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