F.O.B shipping point and F.O.B destination are shipping terms that specify where the merchandise title is transferred.
The F.O.B means ''free on board'' or ''freight on board''. The merchandise title is transformed to the buyer at the many factories or at a shipping point such as a rail board freight yard or air freight termination point, the buyer is responsible for the merchandise.
To extend an invoice, for each line, we multiply the number of items by the Unit per item.
Let us consider the invoice, in which each line is extended as follows.
The invoice of Panorama products is as follows.
The extended total is calculated as below.
Masking Tape ½* standard
Masking Tape 1½* standard
2" Reflexive tape
The invoice date is November 2, 20XX.
The date of invoice is the day when it was return by a saler.