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Goods shipped FOB (free on board) shipping point should be O O C -excluded by both the buyer and seller upon shipment -included in the
Goods shipped FOB (free on board) shipping point should be O O C -excluded by both the buyer and seller upon shipment -included in the inventory and accounts payable of the selling entity upon shipment -included in the inventory and accounts payable of the purchasing entity upon shipment -included in inventory by both the buyer and seller upon shipment O
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