NET 10, 30, etc. usually refers to payment terms on an invoice, e.g. Net 10 2%, 30, would mean that if a purchaser pays the invoice within 10 days a 2% reduction in invoice amount may be enjoyed, but full invoice amount is due within 30 days.
IFPS is Interactive Financial Planning System.
TRANSPORTATION OUT is part of cost of selling therefore included as selling expense, i.e. part of SG&A.
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