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FOB Shipping Point
A term used in shipping agreements that means "Free on Board Shipping Point," indicating that the buyer is responsible for freight and other shipping costs from the seller's location.
FOB Destination
A shipping term that means the seller retains the risk of loss or damage to goods until they are delivered to the buyer's specified location.
Merchandise Inventory
Goods that a retailer or wholesaler purchases to sell to customers, held as an asset on the balance sheet.
Work in Process
Refers to partially finished goods that are still in the production process at the end of an accounting period.
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