Yes, and ocean carriers&#x27; managerial accounting systems may actually assign credit to shipments that help reposition containers from surplus ports to shortage ports. So the actual cost of moving a container from Rotterdam to Shanghai might be $1,000 and the customer is only paying $500 but the office that sold the business can at least &quot;break even&quot; because they may also get a $500 credit for getting an empty box back to Shanghai where there&#x27;s always a shortage, because of the opportunity cost of not having equipment available for the customer shipping from Shanghai to Rotterdam who will pay $3,000.