Costs of bringing finished goods to their present location - Capitalized as inventory?

Hey guys,
I wrote this on my notes and don’t know if it’s actually correct.
Capitalized costs :
1…
2…
3 - Costs of transportation : bringing either raw materials/finished goods to their present location.

For raw materials i can understand since they are supposed to be used in a production process. But finished goods? Can the costs of bringing finished goods to the selling store be capitalized too?

I guess it makes sense for a commercial firm who’s main activity is just buying finished goods and reselling them. But i need a confirmation.

Thanks everyone.

It’s called “freight in”: it’s added to the cost and capitalized.

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thanks breadmaker