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Seller in New York ships goods FOB Shipment California on December 30, 2015. Carrier receives it on December 31, 2015 in Arizona. The Buyer receives

  1. Seller in New York ships goods FOB Shipment California on December 30, 2015. Carrier receives it on December 31, 2015 in Arizona. The Buyer receives the Goods on January 5, 2016.

Who includes the goods in their Inventory at December 31, 2015.

  1. Seller in New York ships goods FOB Place of Destination California on December 19, 2015. The Carrier receives it on December 24th, 2015. The Buyer receives the Goods on December 28, 2015.

Who includes the goods in their Inventory at December 31, 2015.

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