Here, at the end of the period, any part of the consignment that is not sold, must be brought into the final accounts of the consignor at cost price plus the appropriate proportion of any expense that is being incurred by the consignor or the Consignee in order to bring the goods to saleable condition. For example, where landing charge of N1,000 was incurred on a consignment of 500 tonnes, assume 20 tonnes remained unsold.