Examlex
List the steps in the negotiation process.
Estimated Returns Inventory
A reserve account used by companies to account for anticipated returns of sold goods, affecting the overall sales and inventory levels.
FOB Destination
A shipping term indicating that the seller is responsible for the goods and the shipping cost until the goods reach the buyer's specified location.
Cost of Inventory
The total cost incurred to acquire stock items that are intended for resale, including purchase price, freight, and handling fees.
Physical Inventory
An actual count of all the goods on hand at the end of an accounting period.
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