The UCC "risk of loss" rules assign the loss according to who has ownership of the goods.

Name: The UCC "risk of loss" rules assign the loss according to who has ownership of the goods.
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The UCC "risk of loss" rules often assign the risk based on who has possession or control of the goods, rather than strictly who has ownership. The rules consider factors such as whether the seller is a merchant, the shipping terms, and whether the goods were received by the buyer.

The UCC "Risk of Loss" Rules Assign the Loss According