The supplier's price is rarely the cost of goods. Freight, duty, insurance and clearing belong in the stock value too — that total is the landed cost, and with the landed cost switch on, the goods receipt is where it is built (§4.6).
Elements are the vocabulary — freight, duty, insurance, clearing — each defined once, with a character: whether it capitalizes into stock cost or is expensed, and whether it is a recoverable tax (recoverable taxes are never buried in stock value). A template is a saved bundle of cost rows built from elements. The attachment point worth remembering: a template can be set as a supplier's default on the supplier record, and from then on every new goods receipt from that supplier opens with its landed-cost grid already filled (§4.10) — including receipts created straight from the purchase order. If a template cannot be applied — landed cost switched off for the company, or the template itself inactive — the receipt says so on its face rather than opening with a silently empty grid.
The grid works like this. Each row names its element, its own currency, and the rate frozen from the stored table for the receipt's date — a duty bill in one currency and freight in another sit side by side, each honest in its own money. A row's amount is either typed directly, or calculated — a percentage of a base (the goods value, a subtotal through an earlier level, or a specific element), or a per-unit, per-weight or per-volume figure. The rows are applied in levels, so duty can be charged on goods-plus-freight by building it a level higher. Each row is then allocated across the receipt's lines — by value, by quantity, by weight or by volume — and the allocated share capitalizes into each line's unit cost immediately, estimated or not. Stock is never carried at a cost you know is incomplete while you wait for paperwork.
Because the paperwork does lag, rows carry an Estimate flag. Estimated rows are honest placeholders, and the discipline that keeps them honest is the true-up: when the real freight or duty invoice arrives, you raise a Landed Cost Adjustment (§4.6) stating the actual amounts — against one receipt, or as a shared cost document pooling one bill across several receipts, whose rows are input only and spread across all of them. Posting the adjustment settles each estimate against its actual: the share belonging to goods still on hand adjusts the stock value, and the share belonging to goods already sold goes openly to cost of sales — the margin on those sales is restated by the difference, in the open, rather than the past being quietly rewritten. The Landed Cost Estimates vs Actuals worklist (§4.9) lists every estimate still waiting for its actual, and its age — an estimate older than the age your company allows (thirty days by default) is flagged before it becomes a habit.
One guard rail: a goods receipt cannot be reversed while adjustments stand on it. Reverse the adjustments first, then the receipt — corrections unwind in the order they were applied, and the audit trail shows the whole sequence.