Examlex
Key elements of the WRZ include all of the following except:
FOB Shipping Point
A term in shipping contracts indicating that the buyer assumes responsibility for loss or damage once the goods are shipped.
Freight Costs
Expenses incurred by a company to transport goods from one place to another.
Gross Profit
The difference between revenue and the cost of goods sold before deducting operating expenses, interest, and taxes.
Cost of Merchandise Sold
The expense directly associated with producing goods that have been sold, including materials, labor, and overhead costs.
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