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A person's functional age may encompass
Merchandise Inventory
Goods and products held by a business for the purpose of resale to customers, forming a key current asset on the balance sheet.
FOB Shipping Point
Freight terms indicating that the seller places goods free on board the carrier, and the buyer pays the freight costs.
Freight Costs
The expenses associated with transporting goods from one location to another.
Inventoriable Costs
Costs that are considered as assets on the balance sheet when incurred and then become cost of goods sold when the product is sold.
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