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Sales Returns
The process of returning purchased goods to the seller, often resulting in a refund to the buyer and an adjustment in sales revenue for the seller.
FOB Shipping Point
A shipping term indicating that the buyer assumes ownership and responsibility for goods at the seller's location, and thus is responsible for the shipping costs and potential damages.
Ownership
The legal right or title to an asset or property, encompassing the control, use, and disposition of the asset.
Perpetual System
An inventory management system that records sales and purchases of goods instantly through computerized systems to maintain accurate inventory levels at all times.
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