Distribution indirect costs (distribution overheads) costs that are incurred to be able to deliver the product to customer. Together with administrative and selling overheads they form non-production indirect costs (non-production overheads).
Distribution overheads include for example:
Distribution overheads are in most accounting systems (or even in all?) treated as period costs and booked immediately to profit & loss statement.
This is also the case under IAS 2 – Inventory.