EX-FACTORY is where a sellers responsibility ends when the buyer at point of origin, i.e., factory, accepts merchandise. This can also be written as Ex-Warehouse, Ex-works, etc.
OTHER COMPREHENSIVE BASIS OF ACCOUNTING (OCBOA) means a definite set of criteria, other than accounting principles generally accepted in the United States of America or International Financial Reporting Standards (IFRSs), having substantial support underlying the preparation of financial statements prepared pursuant to that basis.
BOA is Board of Auditors, Bank of America, Board of Adjustment, or Basic Ordering Agreement.
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