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Topic: Biovail Biovails last day of Q3 was September 30, 2003. A truck left the Biovail manufacturing facility in Manitoba headed for a distributor in

Topic: Biovail Biovails last day of Q3 was September 30, 2003. A truck left the Biovail manufacturing facility in Manitoba headed for a distributor in North Carolina. The truck was involved in a multi-vehicle traffic accident on October 1, 2003. Explain why the traffic accident has no impact on Q3 revenue regardless of whether the shipment was f.o.b. shipping or f.o.b. destination.

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