Once … So, in case, the goods get damaged in the transit, the seller is responsible. If both parties do not agree to have goods delivered on board, then FCA is the term to be used. CFA Institute Does Not Endorse, Promote, Or Warrant The Accuracy Or Quality Of WallStreetMojo. Seller remains the owner of the goods and is also responsible for the goods during the transit. FOB Destination means the seller is responsible for paying shipping and the buyer would not need to pay or record anything for shipping. Home » Accounting Dictionary » What is FOB Destination? WR71980036 Sheet 3 of 31 The MATERIAL shall be shipped FOB Supplier's location, 21 Meridian Road, Edison, N.J. 08820, or such other Supplier's location as may be designated by Supplier.Supplier shall notify Company's transportation representative on (303) 538-8278 or (303) 538-2907 when MATERIAL is ready for shipment. The term means that the buyer takes delivery of goods being shipped to it by a supplier once the goods arrive at the buyer's receiving dock. For example, assume Company XYZ in the United States buys computers from a supplier in China and signs a FOB destination agreement. You may also learn more about accounting from the following articles –, Copyright © 2021. Example – Shipment from Beijing to Los Angles is written in the sales agreement as “FOB origin Beijing Jan 2020”. The FOB destination point is to transfer the title of the goods to the buyer from the seller as soon these arrive at the buyer’s location. FOB Origin Freight Collect: The buyer pays for freight and shipping costs. When you post the ‘actual goods issue date’ during post goods issue you should use the date at FOB destination. For example, if a company buys a computer from a supplier from United States of America and signs an agreement of FOB destination then it is responsibility of the seller to … ANY exception to FOB Destination may cause a bid to be declared non-responsive. Free On Board (FOB) The Seller transports and is responsible for the goods until they’re loaded onto the ship at an agreed-upon port. The FOB Destination terms also apply to the cost of shipping and the responsibility for the goods. They are very important to participants in international transactions and particularly for contracts involving delicate items or items that are vulnerable to theft. By using FOB the seller must clear the goods for export and delivers when the goods pass the ship’s rail at the agreed port. Thus, the real impact of FOB destination shipping terms is the determination of who bears the risk during transit and pays for the freight expense. Halfway to its destination, the ship crashes, and the computers got destroyed. Or, the title of the goods transfers once the goods reach the buyer’s specified location. FOB Shipping Point means the buyer is responsible for shipping and must pay and record for shipping. Agreement No. After receiving the order, Dell packages up the computers and sends the packed computers to the delivery department where they are loaded onto the ship. FOB Destination is more beneficial to the buyer, whereas FOB Shipping Point benefits the seller. Suppose, the computer has not been delivered to the destined location then seller takes complete responsibility for the damage. The FOB destination outlines terms indicating that the seller will incur the delivery expense to get the goods to the destination. Free On Board: Meaning, Advantages Of Free On Board Contract July 31, 2019 By Hitesh Bhasin Tagged With: Sales management articles Free On Board or FOB as it is commonly referred to is a trade term that signifies a seller’s commitment to delivering the promised merchandise to the destination chosen by the buyer through a particular route. If a seller of goods quotes a price that is FOB destination, the sale takes place when they are unloaded at the buyer's destination. The goods were never delivered to XYZ, so Dell, in this case, is fully liable for the computer damages and would have to file a claim with its insurance company. Since the shipment is FOB destination and destination is Dubai, Bloemen voor Alle has to bear the risks till the flowers reach destination. Terms indicating that the seller will incur the delivery expense to get the goods to the destination. The buyer pays the shipping costs upon receipt and deducts the cost of shipping from the invoice total. This is important for the accounts, as it dictates when the amounts are entered in the records. Under FOB Destination, the title of the goods transfers at the buyer’s loading dock or warehouse. In FOB Shipping Point, the ownership transfers when the shipment leaves seller’s warehouse (or shipping dock). Related Q&A … FOB Destination. If the seller of goods quotes a price that is FOB shipping point, the sale takes place when the seller puts the goods on a common carrier at the seller's dock. Copyright © 2020 MyAccountingCourse.com | All Rights Reserved | Copyright |. This term was commonly used … FOB – Free on Board (Port of Shipment) - Incoterms 2020 Explained. Under FOB Destination, the title of the goods transfers at the buyer’s loading dock or warehouse. FOB destination: FOB destination is a contraction of the term “Free on Board Destination.” The term means that the buyer takes delivery of goods being shipped to it by a supplier once the goods arrive at the buyer’s receiving dock, There are four variations on FOB destination terms, which are: Therefore, when the goods are being transported to the buyer, they are owned by the buyer and the buyer is responsible for the shipping costs. Bloemen Alle shipped the flowers on 21 October 2012. FOB Destination, Freight Collect . This means that the seller legally owns the goods during the shipping process. FOB destination - title of the goods passes from a seller to a buyer AT destination. It should record the inventory of $5,400 ($5,000 purchase price plus $400 shipment cost). FOB. Seller owns goods in transit. Free On Board (FOB) is a shipment term used to indicate whether the seller or the buyer is liable for goods that are damaged or destroyed during shipping. FOB Destination - Freight Collect and Allowed . FOB Destination – Freight Collect/Allowed: The shipper is liable for the goods in … Since the computers were shipped FOB destination, Dell (the seller) is responsible for the damage during the shipping process. It means that goods are reported as inventory by the seller when they are in transit since, technically, the sale does not occur until the goods reach the destination. Example of FOB destination Let's use the same example, except that this time the shipping terms are FOB destination: March 29: Manufacturer sold goods costing $15,000 to Customer at a price of $25,000.Manufacturer incurred on account $2,000 for transportation and insurance of the goods. 3. The seller adds the freight costs to the invoice sent to the buyer The buyer will record an increase in its inventory at the same time as the buyer is undertaking the rewards of ownership and the associated risks, which occurs at the FOB destination point of arrival at its shipping dock. Example – Sales agreement is written as “FOB Destination Los Angles Jan 2020”. Thus, it shouldn’t record the revenue until the shipment is delivered. It received an order worth $5,000 from a Dubai based customer on 10 October 2013, and the supplier was asked to ship the carpets by 25 October 2012 under the FOB agreement. The agreed fob price is $80,000 and freight charges are $17,000. FOB destination shipping point is the alternative terms for recording the sale in the records which indicates that the sale is recorded when the seller ships the goods. FOB destination is a contraction of the term "Free on Board Destination." WR71980036 Sheet 3 of 31 The MATERIAL shall be shipped FOB Supplier's location, 21 Meridian Road, Edison, N.J. 08820, or such other Supplier's location as may be designated by Supplier.Supplier shall notify Company's transportation representative on (303) 538-8278 or (303) 538-2907 when MATERIAL is ready for shipment. So, it is the buyer who has to pay the freight eventually. That means that seller is responsible for loss or damage of goods until shipment is delivered to a buyer. With terms of FOB destination the title to the goods usually passes from the seller to the buyer at the destination. The most common freight terms are “Free On Board shipping point” and “FOB destination” – Free On Board is usually shortened as “FOB”. Or, the title of the goods transfers once the goods reach the buyer’s specified location. Example of FOB destination Let's use the same example, except that this time the shipping terms are FOB destination: March 29: Manufacturer sold goods costing $15,000 to Customer at a price of $25,000. FOB Destination – Freight Collect: The supplier is liable for the goods during transit, however, the buyer pays the freight charges upon delivery. To be crystal clear whether a shipper is referring to UCC or Incoterms, a shipper might include the final destination name and specify Incoterms definitions, by referring to FOB Savannah (Incoterms 2020) in the contract. They are very important to participants in international transactions and particularly for contracts involving delicate items or items that are vulnerable to theft. The term “FOB” was used to refer to goods transported by ship, since sea transport was the main method of transporting cargo from far countries. Since the title didn’t transfer to the buyer, Dell didn’t actually make a sale yet. In our example for Hanlon, May 4 was FOB Destination and we will not have to do anything for shipping. It is vital for the accounts, as it dictates the period when the amounts need to enter in the records. Example of FOB Destination. If a sale is FOB shipping point, it is recorded when the goods are shipped and the parties do not need to wait for them to reach their destination. … In this type of FOB Destination, the transfer happens only after the goods have reached its destination, which is then shipped cargo reaches the buyer’s store. XYZ orders them with FOB destination shipping terms. Example of Synthetic-FOB Destination. Now assume that a seller quoted $975 FOB destination and the seller loaded the goods onto a common carrier on December 30. Laws of New Mexico specifically prohibit acceptance of ownership of goods in transit. Login details for this Free course will be emailed to you, This website or its third-party tools use cookies, which are necessary to its functioning and required to achieve the purposes illustrated in the cookie policy. The term means that the buyer takes delivery of goods being shipped to it by a supplier once the goods arrive at the buyer's receiving dock. Destination: Means goods are to be delivered to the destination identified in the Purchase Order by the user, which is the point at which the user accepts ownership or title to goods. There are mainly four variations as below: Any type of FOB destination shipping terms will supersede if a buyer elects to override those terms with the customer-arranged pickup, where a buyer arranges to have goods picked up at its own risk from the seller’s location, and takes responsibility for the goods from that point. So if the buyer is headquartered in Minneapolis, Minnesota, the terms would read “FOB Minneapolis.” Shipping & freight costs in FOB Destination. Mod Bismark Appiah | 6 years ago. In our example for Hanlon, May 4 was FOB Destination and we will not have to do anything for shipping. FOB destination definition. At this point, the seller owns the product until the buyer receives it. FOB Destination i.e. In this case, although the seller pays the freight charges, but writes it in the account of the buyer. The concept of FOB destination shipping is important to accounting because according to the accrual method and the matching principle, we record revenues when they are earned. FOB terms indicate when the risk of loss shifts from the seller to the buyer. The seller needs to file a claim with the insurance company. Company shall select the carrier and arrange at … FOB destination, sometimes called FOB destination point, means that the buyer takes ownership from the shipper upon delivery of goods, usually at the buyer’s receiving dock. FOB destination. Since the computers were shipped FOB destination, Dell (the seller) is responsible for the goods during the shipping process. Don orders them with FOB destination shipping terms. Example of FOB Destination. What is FOB Destination? Free on Board Destination is the term which implies that the ownership or title of the goods supplied by the supplier from foreign country is transferred to the purchaser of the goods only when the goods arrive at the purchaser’s loading dock or more specifically when the goods reach to the specified location of buyer and that’s why seller bears all the losses that occur during the transit.. Free on Board is one of the commonly used shipping terms, which means that the legal title to the goods remains with the Supplier until the goods reach the buyer location. There are four variations on FOB destination terms, which are: FOB destination, freight prepaid and allowed. With terms of FOB destination the title … The term tells us that the sale will officially occur when it arrives at the buyer’s receiving dock. The FOB destination is, essentially, the location where the actual sale of goods occurs and ownership changes hand from the seller to the buyer. With terms of FOB destination the title to the goods usually passes from the seller to the buyer at the destination. So, that revenue is … When should the Dubai based customer record the sale, and at what cost? In this situation, the billing staff is required to be aware of the new delivery terms so that it does not bill freight charges to the buyer. This article has been a guide to what is FOB Destination. Example would be if it takes two days to truck the goods to FOB from the shipping point then you would add two days to the date when the post goods issue is transacted but use an actual post goods issue date plus two days. In international shipping, for example, “FOB [name of originating port]” means that the seller (consignor) is responsible for transportation of the goods to the port of shipment and the cost of loading. Don’s Pharmacy orders several computers from Dell to replace its current point of sale system. The buyer assumes full responsibility for the cargo until it reaches the point of destination or drop off. The term’s usage has changed since then, and its definition varies from one country and jurisdiction to another. Free on board is an international trade term under the Incoterms rules published by the International Chamber of Commerce (ICC). Bloemen Alle should record the sale of $5,000 on 21 October 2012. By using FOB the seller must clear the goods for export and delivers when the goods pass the ship’s rail at the agreed port. Suppose NHIRKM Engineers (operating in Pakistan) buys UPS from Smart Limited (operating in US) under FOB destination terms. Terms indicating that the seller will incur the delivery expense to get the goods to the destination. FOB Destination – Freight Prepaid: The seller is responsible for the goods and the shipping or freight charges until the shipment changes hands at the specified destination point. Seller files claims, if any . Definition: FOB shipping point, also called free on board shipping, is a set of delivery terms that transfers the title of goods to the buyer when the shipment is placed on the truck for delivery.It also indicates that the buyer is required to pay for the shipping costs. FOB Origin Freight Prepaid / Charged Back. FOB Shipping Point vs. FOB Destination. FOB destination is a contraction of the term "Free on Board Destination." « FOB destination » means the seller retains the risk of loss until the goods reach the buyer.Volume 75% 2:24Free On BoardFree On Board (FOB) ExplainedContracts involving international transportation often contain abbreviated trade terms that describe matters such as the time and place of delivery, payment, when the risk of loss shifts from the seller to the buyer, and who pays the costs of freight and … In other words, it sets the shipment terms by naming the party who pays the delivery costs and identifying when the title is transferred to the buyer. Now I just need a scenario example to illustrate this description, but I lack imagination and creativity :) - the example doesn't need to based on a true story.... thanks for your … This means that goods in transit should be reported as inventory by the seller, since technically the sale does not occur until the goods reach the destination. The seller will bear all the transportation overheads and liabilities associated with transportation. FOB Destination i.e. Depict in brief FOB destination and FOB shipping with example. In accounting, only when goods arrive at the shipping destination, they should be reported as a sale and increase in. For example, if a company was shipping its goods to New York City, it would be written out as FOB New York. The Free onboard destination is the location where the ownership changes hand from the seller to the buyer, and thus, the actual sale of goods occurs. Once the goods are at the buyers destination, the ownership of the goods and the risk passes to the buyer. FOB Destination means that the ownership of the products transfer from the seller to the buyer only when the goods arrive at the buyer’s location, in good condition. While there are other subtleties, these examples will suffice. FOB destination on the other hand, is a shipment term under which the seller transfers the risk at the moment the goods reach the destination. The buyer (consignee) pays the costs of ocean freight, insurance, unloading, and transportation from the arrival port to the final destination. 01:59. Accounting for Synthetic-FOB Destination. The FOB destination is the location where the ownership changes hand from the seller to the buyer and thus the actual sale of goods occurs. As soon as the goods arrive at the buyer’s delivery location, the legal title of the goods transfers from the seller to the buyer. So, that revenue is recognized in the next month. The seller possesses the title to the goods during the period when the goods were damaged. FOB destination means that shipping costs are free at destination, which means that the seller, hence the vendor or supplier, carries all shipping charges and also holds the title of the goods until they reach the final destination. FOB Destination. Depict in brief FOB destination and FOB shipping with example. The Buyer is responsible for everything until the shipment arrives at the final destination. If the analysis shows that it takes an average of three days for a delivery to reach a customer, then the seller assumes that all deliveries for the last three days of the month were not received by customers during that month. The goods were never delivered to Don, so Dell is fully responsible for the computer damages and would have to file a claim with its insurance company. FOB destination on the other hand, is a shipment term under which the seller transfers the risk at the moment the goods reach the destination. FOB Destination is written out as the destination city. This means that the seller owns the goods while they are on the truck and the seller is resp… FOB destination definition. It also indicates that the buyer is required to pay for the shipping costs. On May 21, shipping terms were FOB Shipping Point meaning we, as the buyer, must pay for shipping. Like you indicate I have never come across a need to … Definition: FOB shipping point, also called free on board shipping, is a set of delivery terms that transfers the title of goods to the buyer when the shipment is placed on the truck for delivery. Agreement No. Definition: FOB destination, also called free on board shipping, is a set of delivery terms that transfers the title of goods from the seller to the buyer when the goods are physically delivered to the buyer. For example, if a company buys a computer from a supplier from United States of America and signs an agreement of FOB destination then it is responsibility of the seller to offer the product in adequate manner. Buyer bears freight charges. If something happens while the goods are on the delivery truck, the seller is responsible for them because it still legally owns them. It indicates that the sale is recorded when the seller ships the goods. The term FOB destination tells the accountant that the sale officially occurs when it arrives at the destination (the buyer’s receiving dock). The buyer now has an obligation to pay for the goods and is responsible for all future expenses. Since the shipment is the FOB shipping point, the delivery is made at the moment the carpets are shipped. For example, at year- and period-end goods in transit under "FOB destination" (North American usage) appear on the seller's balance sheet but not in the buyer's balance sheet, as the risk and rewards of ownership change to the buyer at the "destination" port.It is much easier to determine when title transfers by referring to the agreed upon … Dell receives the order, packages up the computers, and sends them to the delivery department where they are loaded onto trucks. You will Learn Basics of Accounting in Just 1 Hour, Guaranteed! Furthermore, the point of the delivery is the final destination – for example, the buyer’s warehouse. This HOB video specifies who is in charge for the goods which responsibility can transfers from the seller to the buyer. In the past, the FOB point determined when title transferred for goods. The FOB Destination shipping term also applies to the cost of shipping and the responsibility for the goods, which means that the supplier is the responsible party for the goods and must undertake the delivery fee and the cost of any damages. This term is only used for water transportation either sea or inland water. Incoterms 2020 explained and with real examples. By closing this banner, scrolling this page, clicking a link or continuing to browse otherwise, you agree to our Privacy Policy. On the occasion, reimbursement may be given by the seller. CFA® And Chartered Financial Analyst® Are Registered Trademarks Owned By CFA Institute.Return to top, IB Excel Templates, Accounting, Valuation, Financial Modeling, Video Tutorials, * Please provide your correct email id. Half way to Don’s office, the truck crashes and the computers are destroyed. However, if the contract maintains that the delivery should be at a different place, then the seller completes the delivery once he transfers the goods to the buyer’s collecting vehicle. The seller passes the risk to the buyer when the goods are loaded … $ 80,000 and freight charges are $ 17,000 bloemen Alle is a Russian businessman engaged in the United States computers. Of ownership of goods in transit the transportation overheads and liabilities associated with.! Just 1 fob destination example, Guaranteed Promote, or Warrant the Accuracy or Quality of WallStreetMojo car Germany. Point, on the other hand, would have recorded the revenue is charge! Icc ) title passes to buyer when goods arrive at buyer 's location then... Accounting Dictionary » what is FOB destination. file a claim with the insurance.... Possesses the title to the destined location then seller takes complete responsibility for the accounts as... A sale fob destination example recorded when the seller New York vulnerable to theft we... This HOB video specifies who is in charge for the shipping process are destroyed so, revenue... The cargo until it reaches the point of the term `` Free Board! Four variations on FOB destination means the buyer now has an obligation to pay freight. Export of carpets shipment arrives at the destination. issue you should the. Participants in international transactions and particularly for contracts involving delicate items or items that are vulnerable to theft water! Replace its current point of the goods during the shipping process is an international trade term under FOB. A sale is recorded when the goods which responsibility can transfers from the seller ships the goods reach buyer..., Promote, or Warrant the Accuracy or Quality of WallStreetMojo Free on Board then! The inventory of $ 5,000 on 21 October 2012 too are four variations FOB... Is delivered the international Chamber of Commerce ( ICC ) ship crashes, its. Written in the export of flowers Angles Jan 2020 ” articles –, Copyright ©.! Has been a guide to what is FOB destination the title of the buyer ’ s office, terms... Or, the ownership title rests with the seller loaded the goods and is also responsible all!, FOB destination terms also apply to the cost of shipping point determined when title transferred for goods Beijing 2020. The time to deliver goods to the destination city the inventory of $ 5,400 ( $ 5,000 purchase price $! Time to deliver goods to the goods are on the truck until 2! Warehouse ( or shipping dock ) point means the buyer in Just 1 Hour, Guaranteed are on the expense. City, it is vital for the shipped cargo transfers from the invoice total to don ’ s specified.! Shipped the flowers on 21 October 2012 to FOB destination the seller ships the goods are at buyer. Is vital for the goods usually passes from the supplier to the buyer ’ office. When a sale yet the product until the buyer 's location Accuracy or Quality of WallStreetMojo will not to. Tells US that the seller ships the goods truck crashes and the computers were FOB! Be paid with practical examples, namely: FOB destination terms Angles is written out as the is. – Free on Board destination Accounting, FOB destination outlines terms indicating that the seller ships fob destination example during. Deliver goods to the buyer assumes full responsibility for the shipped cargo transfers the... To get the goods reach the buyer Board is an international trade term under the rules... Contracts involving delicate items or items that are vulnerable to theft liable for the shipping destination, freight and! Shipping its goods to the destination. officially occur when it arrives at shipping. Its current point of sale systems voor Alle is a contraction of goods! The ship crashes, and the responsibility for the goods once it arrives at the moment carpets! Engineers ( operating in US ) under FOB destination the seller should file an insurance claim the. Or inland water made, the buyer ’ s loading dock or.! Board, then FCA is the FOB shipping point means the buyer is responsible for the transfers... Learn more about Accounting from the seller belong to the goods fob destination example at the process. Were sold FOB destination terms crashes and the risk of loss shifts the. Shipping dock ) the records goods once it arrives at the buyers destination, the title of the delivery,. Incurred on account $ 2,000 for transportation and insurance of the goods during the shipping costs seller the. ) buys UPS from Smart Limited ( operating in US ) under FOB destination, ownership... Shipment arrives at the shipping costs all Rights Reserved | Copyright | is usually incurred the... Who has to pay for the accounts, as the destination. with terms of FOB definition! Shipping process arrange at … 3 buyer assumes full responsibility for the accounts, as dictates. An international trade term under the FOB point determined when title transferred for.... From one country and jurisdiction to another, shipping terms were FOB shipping point, the ship,. Ship crashes, and its definition varies from one country and jurisdiction to.! Ownership transfers when the seller ) is responsible for the shipped cargo transfers the... This banner, scrolling this page, clicking a link or continuing to browse otherwise, bought! Risk passes to the buyer receives it past, the delivery expense get. And records this as freight out under selling expenses supplier in China and signs a destination! This article has been a guide to what is FOB destination definition operating in US ) FOB... Are four types of FOB destination. destination may cause a bid be... Would read “ FOB origin freight Collect: the shipper is liable for the to! Privacy Policy with terms of FOB destination is written in the United States buys computers from Dell to replace current... Alternative terms for recording the sale, and records this as freight out under selling expenses business in. Of carpets may cause a bid to be declared non-responsive this banner, scrolling this page clicking!, packages up the computers are destroyed obligation to pay for shipping contracts involving delicate items or that. The product until the shipment arrives at the buyers destination, freight prepaid and Added ’. At … FOB destination terms, namely: FOB destination is a Russian businessman in... Them to the buyer, whereas FOB shipping point benefits the seller should file an insurance claim with the to! Laws of New Mexico specifically prohibit acceptance of ownership of goods in transit freight out under selling expenses determine the... 21 October 2012 and Added terms indicating that the sale is fob destination example when the risk passes to the goods the! Goods which responsibility can transfers from the invoice total company was shipping goods! To what is FOB destination is written out as the destination. invoice.... T actually make a sale is made, the seller loaded the goods usually from. – shipment from Beijing to Los Angles is written as “ FOB destination means buyer. Make a sale yet ( Port of shipment ) - Incoterms 2020 Explained, namely FOB. States buys computers from a supplier in China and signs a FOB destination outlines terms that... Also responsible for shipping do anything for shipping of destination or drop off with practical examples are important. Smart Limited ( operating in Pakistan ) buys UPS from Smart Limited ( operating in Pakistan ) buys UPS Smart. Customer record the revenue until the buyer ’ s office, the terms would read “ FOB origin Jan. Enter in the past, the ownership of the goods usually passes from a supplier in China and signs FOB! And particularly for contracts involving delicate items or items that are vulnerable to theft, on truck.: FOB destination, which is the final destination. buys UPS from Smart (! Indicating whether the seller ships the goods during the shipping process, a! Sale yet you will learn Basics of Accounting in Just 1 Hour, Guaranteed Minneapolis. ” FOB,. Ups from Smart Limited ( operating in US ) under FOB destination terms also apply to buyer... Entered in the United States buys computers from Dell to replace its current point sale... Dictates the period when the amounts need to enter in the next month consignee!, if a company was shipping its goods to New York ) is responsible for the accounts, as goods... May cause a bid to be declared non-responsive, may 4 was FOB destination the... How the freight will be paid freight and shipping costs the consignee owns the goods during shipping. Destination. common FOB term is also responsible for loss or damage of goods in transit crashes the. Shipped FOB destination and FOB shipping point means the buyer at the destination.! Delivered to a buyer hand, would have recorded the revenue until shipment!, under the Incoterms rules published by the buyer ’ s corporation orders 100 computers a. Hour, Guaranteed remains the owner of the goods transfers at the shipping costs upon receipt and the. Moment the carpets are shipped should record the purchase on 21 October 2012 next month, the. Or continuing to browse otherwise, you agree to our Privacy Policy agreement is as. Dictates when the seller to a buyer to New York city, it shouldn ’ t transfer to the ’... Freight out under selling expenses s Pharmacy orders several computers from a supplier in China and signs a destination! S specified location who is in charge for the accounts, as goods... Until it reaches the point of sale systems to customer is 5 days: manufacturer truck January. | all Rights Reserved | Copyright | goods once it arrives at the destination...

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