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What is an "extrasolar planet"?
Consignee
A person or company to whom goods are shipped for sale, who receives and sells the goods on behalf of the consignor.
Consignor
The consignor is the party that owns goods or merchandise and entrusts them to another party, known as the consignee, for the purpose of sale.
Installment Plan
A method of payment where goods are purchased and possessed immediately, but payment is divided over a specified period of time in equal amounts.
Economic Substance
A accounting concept that transactions must have a genuine economic impact beyond the mere legal form, determining their treatment for tax purposes.
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