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Freight-Out
Refers to the cost associated with shipping goods to customers, a part of the selling expenses in accounting.
Periodic Inventory System
An inventory system that records inventory levels and the cost of goods sold at specific intervals, rather than continuously.
FOB Shipping Point
A delivery term indicating that the buyer assumes responsibility for the goods and the risk of damage at the moment the goods leave the seller's premises.
FOB Destination
A shipping term indicating that the seller bears delivery costs and retains ownership until the goods are delivered to the buyer.
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