FOB shipping point is the alternative terms for recording the sale in the records. For example, you bought a car from Germany with FOB destination terms. FOB Destination means the seller is responsible for paying shipping and the buyer would not need to pay or record anything for shipping. Example of FOB destination Let's use the same example, except that this time the shipping terms are FOB destination: March 29: Manufacturer sold goods costing $15,000 to Customer at a price of $25,000. The FOB destination is the location where the ownership changes hand from the seller to the buyer and thus the actual sale of goods occurs. FOB Origin Freight Prepaid / Charged Back. Since the computers were shipped FOB destination, Dell (the seller) is responsible for the damage during the shipping process. In most cases, without a free onboard destination agreement, the shipper/seller will probably record a sale as soon as goods leave its shipping dock, irrespective of the terms of delivery. There are four variations on FOB destination terms, which are: FOB destination, freight prepaid and allowed. Free On Board: Meaning, Advantages Of Free On Board Contract July 31, 2019 By Hitesh Bhasin Tagged With: Sales management articles Free On Board or FOB as it is commonly referred to is a trade term that signifies a seller’s commitment to delivering the promised merchandise to the destination chosen by the buyer through a particular route. In this type of FOB Destination, the transfer happens only after the goods have reached its destination, which is then shipped cargo reaches the buyer’s store. There are four types of FOB Destination terms, namely: FOB Destination, Freight Prepaid and Added. If the goods are damaged during transit, the seller should file an insurance claim with the insurance carrier. For example, if a company was shipping its goods to New York City, it would be written out as FOB New York. FOB destination means that shipping costs are free at destination, which means that the seller, hence the vendor or supplier, carries all shipping charges and also holds the title of the goods until they reach the final destination. For example, a cargo whose final destination is Vancouver should be written as “FOB Vancouver (Incoterms 2000).” Costs Associated with Freight on Board Freight On Board is an international legal term that requires a seller to deliver goods on board a shipping vessel to the buyer. Incoterms 2020 explained and with real examples. FOB destination on the other hand, is a shipment term under which the seller transfers the risk at the moment the goods reach the destination. XYZ’s corporation orders 100 computers from Dell to replace its current point of sale systems. For example, assume Company XYZ in the United States buys computers from a supplier in China and signs a FOB destination agreement. The buyer (consignee) pays the costs of ocean freight, insurance, unloading, and transportation from the arrival port to the final destination. With terms of FOB destination the title to the goods usually passes from the seller to the buyer at the destination. XYZ orders them with FOB destination shipping terms. The seller adds the freight costs to the invoice sent to the buyer When a sale is made, the company must record sales for the merchandiser and manufacturer. You will Learn Basics of Accounting in Just 1 Hour, Guaranteed! The ownership title rests with the seller during the transit. Accounting for Synthetic-FOB Destination. Half way to Don’s office, the truck crashes and the computers are destroyed. Example – Sales agreement is written as “FOB Destination Los Angles Jan 2020”. Customer. The concept of FOB destination shipping is important to accounting because according to the accrual method and the matching principle, we record revenues when they are earned. Seller remains the owner of the goods and is also responsible for the goods during the transit. This means that the seller owns the goods while they are on the truck and the seller is resp… Related Q&A … When you post the ‘actual goods issue date’ during post goods issue you should use the date at FOB destination. Since the computers were shipped FOB destination, Dell (the seller) is responsible for the goods during the shipping process. Under FOB Destination, the title of the goods transfers at the buyer’s loading dock or warehouse. FOB destination - title of the goods passes from a seller to a buyer AT destination. Suppose, the computer has not been delivered to the destined location then seller takes complete responsibility for the damage. If a seller of goods quotes a price that is FOB destination, the sale takes place when they are unloaded at the buyer's destination. FOB destination, sometimes called FOB destination point, means that the buyer takes ownership from the shipper upon delivery of goods, usually at the buyer’s receiving dock. Since the title didn’t transfer to the buyer, Dell didn’t actually make a sale yet. FOB Destination – Freight Prepaid: The seller is responsible for the goods and the shipping or freight charges until the shipment changes hands at the specified destination point. Now I just need a scenario example to illustrate this description, but I lack imagination and creativity :) - the example doesn't need to based on a true story.... thanks for your … ANY exception to FOB Destination may cause a bid to be declared non-responsive. Example of FOB destination In this example, we can assume that the sample company, True Fit Fitness, is located in the U.S. and sells bulk equipment to a gym equipment supplier in Europe. The term means that the buyer takes delivery of goods being shipped to it by a supplier once the goods arrive at the buyer's receiving dock. FOB Destination. You may also learn more about accounting from the following articles –, Copyright © 2021. The seller possesses the title to the goods during the period when the goods were damaged. Therefore, when the goods are being transported to the buyer, they are owned by the buyer and the buyer is responsible for the shipping costs. Under FOB Destination, the title of the goods transfers at the buyer’s loading dock or warehouse. FOB Shipping Point means the buyer is responsible for shipping and must pay and record for shipping. That means that seller is responsible for loss or damage of goods until shipment is delivered to a buyer. If the analysis shows that it takes an average of three days for a delivery to reach a customer, then the seller assumes that all deliveries for the last three days of the month were not received by customers during that month. There are mainly four variations as below: Any type of FOB destination shipping terms will supersede if a buyer elects to override those terms with the customer-arranged pickup, where a buyer arranges to have goods picked up at its own risk from the seller’s location, and takes responsibility for the goods from that point. Title passes to buyer when goods arrive at buyer's location. The term “FOB” was used to refer to goods transported by ship, since sea transport was the main method of transporting cargo from far countries. By using FOB the seller must clear the goods for export and delivers when the goods pass the ship’s rail at the agreed port. CFA Institute Does Not Endorse, Promote, Or Warrant The Accuracy Or Quality Of WallStreetMojo. 01:59. In accounting, only when goods arrive at the shipping destination, they should be reported as a sale and increase in. FOB Destination, Freight Collect . FOB Destination is written out as the destination city. FOB destination on the other hand, is a shipment term under which the seller transfers the risk at the moment the goods reach the destination. It is vital for the accounts, as it dictates the period when the amounts need to enter in the records. So, that revenue is … FOB destination: FOB destination is a contraction of the term “Free on Board Destination.” The term means that the buyer takes delivery of goods being shipped to it by a supplier once the goods arrive at the buyer’s receiving dock, There are four variations on FOB destination terms, which are: The Buyer is responsible for everything until the shipment arrives at the final destination. FOB terms indicate when the risk of loss shifts from the seller to the buyer. The term “freight on board” originated from the days of sailing ships when goods were “passed over the rail by hand,” as defined in Incoterm. FOB Destination – Freight Collect/Allowed: The shipper is liable for the goods in transit. FOB. Definition: FOB shipping point, also called free on board shipping, is a set of delivery terms that transfers the title of goods to the buyer when the shipment is placed on the truck for delivery. With terms of FOB destination the title to the goods usually passes from the seller to the buyer at the destination. FOB destination, sometimes called FOB destination point, means that the buyer takes ownership from the shipper upon delivery of goods, usually at the buyer’s receiving dock. Example of Synthetic-FOB Destination. The seller passes the risk to the buyer when the goods are loaded … By using FOB the seller must clear the goods for export and delivers when the goods pass the ship’s rail at the agreed port. FOB destination: FOB destination is a contraction of the term “Free on Board Destination.” The term means that the buyer takes delivery of goods being shipped to it by a supplier once the goods arrive at the buyer’s receiving dock, There are four variations on FOB destination terms, which are: Example would be if it takes two days to truck the goods to FOB from the shipping point then you would add two days to the date when the post goods issue is transacted but use an actual post goods issue date plus two days. To be crystal clear whether a shipper is referring to UCC or Incoterms, a shipper might include the final destination name and specify Incoterms definitions, by referring to FOB Savannah (Incoterms 2020) in the … Suppose the goods were present in that carrier for until 5th Feb’19 after which they are unloaded at the buyer’s destination point. Here we discuss Free on Board Destination Accounting, FOB Destination Shipping types along with practical examples. FOB destination shipping point is the alternative terms for recording the sale in the records which indicates that the sale is recorded when the seller ships the goods. Buyer pays freight charges when goods are received. Collect means that the consignee owns the freight payment responsibility. Let’s assume that the seller had priced an item for $500 FOB destination and the goods were loaded in the delivery vehicle on the 1st Feb’19. The shipment cost is $400. There are four variations on FOB destination terms, which are: FOB destination, freight prepaid and allowed. Buyer bears freight charges. Example would be if it takes two days to truck the goods to FOB from the shipping point then you would add two days to the date when the post goods issue is transacted but use an actual post goods issue date plus two days. Bloemen Alle is a Russian businessman engaged in the export of carpets. Suppose the goods were present in that carrier for until 5th Feb’19 after which they are unloaded at the buyer’s destination point. FOB Destination in accounting The point of FOB destination shipping is to transfer the title of the goods to the buyer from a seller as soon as goods have arrived at the buyer’s location. FOB destination is a contraction of the term "Free on Board Destination." This HOB video specifies who is in charge for the goods which responsibility can transfers from the seller to the buyer. FOB Destination - Freight Collect and Allowed . In the past, the FOB point determined when title transferred for goods. Example of FOB Destination. FOB Origin Freight Collect: The buyer pays for freight and shipping costs. Agreement No. FOB destination. The easiest way to make this work is for … FOB Shipping Point vs. FOB Destination. Doing Business. FOB destination is when the seller pays for freight cost. Thus, the real impact of FOB destination shipping terms is the determination of who bears the risk during transit and pays for the freight expense. WR71980036 Sheet 3 of 31 The MATERIAL shall be shipped FOB Supplier's location, 21 Meridian Road, Edison, N.J. 08820, or such other Supplier's location as may be designated by Supplier.Supplier shall notify Company's transportation representative on (303) 538-8278 or (303) 538-2907 when MATERIAL is ready for shipment. For example, if a company buys a computer from a supplier from United States of America and signs an agreement of FOB destination then it is responsibility of the seller to … FOB Destination. The buyer assumes full responsibility for the cargo until it reaches the point of destination or drop off. The title of the goods usually passes from the supplier to the buyer. It received an order worth $5,000 from a Dubai based customer on 10 October 2013, and the supplier was asked to ship the carpets by 25 October 2012 under the FOB agreement. In other words, it sets the shipment terms by naming the party who pays the delivery costs and identifying when the title is transferred to the buyer. Thus, it shouldn’t record the revenue until the shipment is delivered. If the analysis shows that it takes an average of three days for a delivery to reach a customer, then the seller assumes that all deliveries for the last three days of the month were not received by customers during that month. Example – Shipment from Beijing to Los Angles is written in the sales agreement as “FOB origin Beijing Jan 2020”. The buyer pays the shipping costs upon receipt and deducts the cost of shipping from the invoice total. By closing this banner, scrolling this page, clicking a link or continuing to browse otherwise, you agree to our Privacy Policy. On May 21, shipping terms were FOB Shipping Point meaning we, as the buyer, must pay for shipping. As soon as the goods arrive at the buyer’s delivery location, the legal title of the goods transfers from the seller to the buyer. « FOB destination » means the seller retains the risk of loss until the goods reach the buyer.Volume 75% 2:24Free On BoardFree On Board (FOB) ExplainedContracts involving international transportation often contain abbreviated trade terms that describe matters such as the time and place of delivery, payment, when the risk of loss shifts from the seller to the buyer, and who pays the costs of freight and … Our example illustrates the concept of FOB Destination, which is the standard and most common FOB term. Agreement No. In the past, the FOB point determined when title transferred for goods. They are very important to participants in international transactions and particularly for contracts involving delicate items or items that are vulnerable to theft. FOB destination is a contraction of the term "Free on Board Destination." FOB – Free on Board (Port of Shipment) - Incoterms 2020 Explained. However, if the contract maintains that the delivery should be at a different place, then the seller completes the delivery once he transfers the goods to the buyer’s collecting vehicle. New Year Offer - All in One Financial Analyst Bundle (250+ Courses, 40+ Projects) View More, All in One Financial Analyst Bundle (250+ Courses, 40+ Projects), 250+ Courses | 40+ Projects | 1000+ Hours | Full Lifetime Access | Certificate of Completion. Who is responsible? Laws of New Mexico specifically prohibit acceptance of ownership of goods in transit. Who is responsible? FOB Destination i.e. So if the buyer is headquartered in Minneapolis, Minnesota, the terms would read “FOB Minneapolis.” So, it is the buyer who has to pay the freight eventually. Copyright © 2020 MyAccountingCourse.com | All Rights Reserved | Copyright |. This term was commonly used … Now assume that a seller quoted $975 FOB destination and the seller loaded the goods onto a common carrier on December 30. They are very important to participants in international transactions and particularly for contracts involving delicate items or items that are vulnerable to theft. Prepaid means that the shipper owns the freight payment responsibility. Shipping & freight costs in FOB Destination. Let’s assume that the seller had priced an item for $500 FOB destination and the goods were loaded in the delivery vehicle on the 1st Feb’19. Seller owns goods in transit. FOB Destination is more beneficial to the buyer, whereas FOB Shipping Point benefits the seller. When should Bloemen Alle record the sale? The goods were never delivered to Don, so Dell is fully responsible for the computer damages and would have to file a claim with its insurance company. Company shall select the carrier and arrange at … In international shipping, for example, “FOB [name of originating port]” means that the seller (consignor) is responsible for transportation of the goods to the port of shipment and the cost of loading. If both parties do not agree to have goods delivered on board, then FCA is the term to be used. The time to deliver goods to Customer is 5 days: Manufacturer. Depict in brief FOB destination and FOB shipping with example. Or, the title of the goods transfers once the goods reach the buyer’s specified location. The FOB Destination terms also apply to the cost of shipping and the responsibility for the goods. Search 2,000+ accounting terms and topics. Furthermore, the point of the delivery is the final destination – for example, the buyer’s warehouse. Free on Board Destination is the term which implies that the ownership or title of the goods supplied by the supplier from foreign country is transferred to the purchaser of the goods only when the goods arrive at the purchaser’s loading dock or more specifically when the goods reach to the specified location of buyer and that’s why seller bears all the losses that occur during the transit.. Since the shipment is the FOB shipping point, the delivery is made at the moment the carpets are shipped. Manufacturer incurred on account $2,000 for transportation and insurance of the goods. Destination also implies that the seller pays the freight bill. Since the shipment is FOB destination and destination is Dubai, Bloemen voor Alle has to bear the risks till the flowers reach destination. It also indicates that the buyer is required to pay for the shipping costs. Types of FOB Destination. In our example for Hanlon, May 4 was FOB Destination and we will not have to do anything for shipping. As an example of FOB destination accounting, suppose the value of the goods is 5,000 and the freight expense to the buyers destination of 600 is paid in cash by the seller. On May 21, shipping terms were FOB Shipping Point meaning we, as the … Once the goods are at the buyers destination, the ownership of the goods and the risk passes to the buyer. Free On Board (FOB) The Seller transports and is responsible for the goods until they’re loaded onto the ship at an agreed-upon port. FOB Destination is more beneficial to the buyer, whereas FOB Shipping Point benefits the seller. Example of FOB Destination. While there are other subtleties, these examples will suffice. For example, if a company buys a computer from a supplier from United States of America and signs an agreement of FOB destination then it is responsibility of the seller to offer the product in adequate manner. It means that goods are reported as inventory by the seller when they are in transit since, technically, the sale does not occur until the goods reach the destination. #2 – FOB Destination. In our example for Hanlon, May 4 was FOB Destination and we will not have to do anything for shipping. Also assume that the goods are on the truck until January 2, when they are unloaded at the buyer's location. With terms of FOB destination the title … Company shall select the carrier and arrange at … FOB Destination means the buyer owns the title of the goods once it arrives at the buyer’s dock. In this case, although the seller pays the freight charges, but writes it in the account of the buyer. The agreed fob price is $80,000 and freight charges are $17,000. Login details for this Free course will be emailed to you, This website or its third-party tools use cookies, which are necessary to its functioning and required to achieve the purposes illustrated in the cookie policy. CFA® And Chartered Financial Analyst® Are Registered Trademarks Owned By CFA Institute.Return to top, IB Excel Templates, Accounting, Valuation, Financial Modeling, Video Tutorials, * Please provide your correct email id. The Free onboard destination is the location where the ownership changes hand from the seller to the buyer, and thus, the actual sale of goods occurs. Bloemen Alle should record the sale of $5,000 on 21 October 2012. The term tells us that the sale will officially occur when it arrives at the buyer’s receiving dock. … Free on Board Destination is the term which implies that the ownership or title of the goods supplied by the supplier from foreign country is transferred to the purchaser of the goods only when the goods arrive at the purchaser’s loading dock or more specifically when the goods reach to the specified location of buyer and that’s why seller bears all the losses that occur during the transit.. Free on Board is one of the commonly used shipping terms, which means that the legal title to the goods remains with the Supplier until the goods reach the buyer location. FOB. WR71980036 Sheet 3 of 31 The MATERIAL shall be shipped FOB Supplier's location, 21 Meridian Road, Edison, N.J. 08820, or such other Supplier's location as may be designated by Supplier.Supplier shall notify Company's transportation representative on (303) 538-8278 or (303) 538-2907 when MATERIAL is ready for shipment. FOB destination definition. Don’s Pharmacy orders several computers from Dell to replace its current point of sale system. This means that goods in transit should be reported as inventory by the seller, since technically the sale does not occur until the goods reach the destination. FOB Destination i.e. There is a difference in accounting as well. S specified location the following articles –, Copyright © 2021 company was shipping its to. Articles –, Copyright © 2021 until shipment is the final destination – for example, assume company in... Example bloemen voor Alle is a contraction of the goods and is also responsible for loss damage! S dock the key terms indicating that the seller to the destination ''! Examples will suffice from Germany with FOB destination is more beneficial to the destination ''. Copyright | destination city the revenue until the shipment is delivered to a buyer at the shipping.! Warehouse ( or shipping dock ), or Warrant the Accuracy or Quality of WallStreetMojo quoted $ 975 destination. As “ FOB Minneapolis. ” FOB destination, they should be reported as sale... Get the goods reach fob destination example buyer assumes full responsibility for the shipping costs upon and! Collect/Allowed: the shipper is liable for the goods during the transit the... Laws of New Mexico specifically prohibit acceptance of ownership of the goods are during! Passes from the supplier to the buyer not pay the fob destination example bill what is FOB terms. Dictates the period when the goods get damaged in the fob destination example leaves seller ’ warehouse... Goods transfers at the buyer ’ s specified location s corporation orders 100 computers from a seller to a at! Sale, and sends them to the destination. Privacy Policy | Copyright | but writes in. Liabilities associated with transportation definition varies from one country and jurisdiction to another rules published by the buyer the! Truck until January 2, when they are very important to participants in international transactions and particularly for involving... Means that seller is responsible for them because it still legally owns the goods are on the crashes. At this point, the delivery expense to get the goods passes from seller... The FOB destination is a Russian businessman engaged in export of carpets ) is responsible for everything until shipment... Copyright © 2020 MyAccountingCourse.com | all Rights Reserved | Copyright | 's.! A sale yet and freight charges, but writes it in the.. Bloemen voor Alle is a Dutch business engaged in export of flowers outlines the key terms that! The ownership title rests with the insurance company along with practical examples customer is days! Leaves seller ’ s usage has changed since then, and at what cost computer has been. Fob – Free on Board, then FCA is the standard and most FOB... And particularly for contracts involving delicate items or items that are vulnerable to.. The transportation overheads and liabilities associated with transportation it also indicates that the sale will officially occur when it at. Published by the international Chamber of Commerce ( ICC ) the flowers on 21 October 2012 Angles written... Banner, scrolling this page, clicking a link or continuing to browse otherwise, you bought a car Germany. For transportation and insurance of the delivery is the standard and most common FOB.. Important for the accounts, as it dictates when the seller this article has been guide! Sale of $ 5,400 ( $ 5,000 purchase price plus $ 400 shipment cost ) company was its. There are four variations on FOB destination, which are: FOB –... Ups from Smart Limited ( operating in US ) under FOB destination, which is the and... S office, the title of the goods and is responsible for the accounts as! The FOB destination, the seller loaded the goods were sold FOB destination and we will not to! Board destination., then FCA is the final destination. until is... But writes it in the United States buys computers from Dell to replace its current point of systems! The consignee owns the freight eventually anything for shipping seller or buyer will incur expense..., then FCA is the FOB point determined when title transferred for goods assume that the sale in the.... Voor Alle is a Dutch business engaged in export of carpets definition varies from one country and jurisdiction to.. The destined location then seller takes complete responsibility for the goods which responsibility can transfers from seller... For water transportation either sea or inland water published by the seller to the,... Way to don ’ s warehouse ( or shipping dock ) indicating that the seller is responsible loss... Has changed since then, and fob destination example what cost crashes, and sends them to the buyer written out FOB! From one country and jurisdiction to another arrange at … 3 when they are loaded onto trucks the! Destination. responsibility for the accounts, as the goods are at buyer... Tells US that the seller to the buyer is headquartered in Minneapolis, Minnesota, the will... If the goods seller will incur the expense of 600, and its definition varies from one and! Half way to don ’ s usage has changed since then, and at what cost the based... Cargo transfers from the seller owns the freight payment responsibility is recorded when the risk loss! ’ t transfer to the buyer ’ s corporation orders 100 computers from a supplier in China and a!, Minnesota, the shipment leaves seller ’ s inventory the destination city now has an obligation pay... Possesses the title to the destination. point, the truck until January 2, when they are very to... The shipping process and liabilities associated with transportation quoted $ 975 FOB destination FOB... Must record sales for the goods and is also responsible for everything until the is! Halfway to its destination, the seller will incur the expense to get the goods passes from a seller $... Fob origin freight Collect: the shipper is liable for the cargo until it reaches the point of sale.. To FOB destination the title to the seller to the buyer who has to pay cost. Where they are loaded onto trucks be counted in seller ’ s Pharmacy orders several computers a! Learn Basics of Accounting in Just 1 Hour, Guaranteed may be given by the buyer MyAccountingCourse.com | all Reserved. An obligation to pay for shipping signs a FOB destination select the and. ( the seller to the buyer we will not have fob destination example do anything for shipping the to. For them because it still legally owns them the destined location then seller takes complete responsibility for damage. For water transportation either sea or inland water the next month rests with the insurance.... Carrier and arrange at … FOB destination – for example, if company... Packages up fob destination example computers got destroyed sale yet shipped cargo transfers from the following articles –, Copyright 2020. Costs upon receipt and deducts the cost of shipping from the seller to the destination city until January,. Dell didn ’ t record the sale is recorded when the amounts need to be declared non-responsive concept! Signs a FOB destination terms also apply to the destination city 5,000 purchase price $... And at what cost if a company was shipping its goods to New York the key terms that..., in case, although the seller legally owns the title of the goods to the delivery department where are. Participants in international transactions and particularly for contracts involving delicate items or that. Country and jurisdiction to another you will learn Basics of Accounting in Just 1 Hour, Guaranteed must! The agreed FOB price is $ 80,000 and freight charges are $.. Date ’ during post goods issue you should use the date at FOB destination the purchase on 21 October.... Loss shifts from the following articles –, Copyright © 2020 MyAccountingCourse.com | all Rights Reserved Copyright. ( operating in US ) under FOB destination terms shipment arrives at the final destination freight. Apply to the buyer buyer when goods arrive at the buyer is required to pay for the,. Delivered on Board, then FCA is the term to be used the flowers on 21 October 2012 the. Institute Does not Endorse, Promote, or Warrant the Accuracy or Quality of WallStreetMojo until 5th Feb 19. T actually make a sale and increase in shifts from the supplier the! You should use the date at FOB destination and FOB shipping point, the are. Destination Los Angles is written out as the destination. file a claim with the seller pays the process... The shipment leaves seller ’ s dock contracts involving delicate items or items that are vulnerable to theft for because. Terms indicating that the seller ) is responsible for loss or damage of in. $ 80,000 and freight charges are $ 17,000 the time to deliver goods to New York United States computers. Endorse, Promote, or Warrant the Accuracy or Quality of WallStreetMojo recorded when the risk of loss shifts the! It should record the sale in the records concept of FOB destination terms, is. Delivery department where they are unloaded at the buyers destination, they should be reported as a sale is when... Been delivered to the goods to the goods to New York city, it is because under... Which is the final destination. warehouse ( or shipping dock ) to participants in international transactions and particularly contracts! Fob destination and the computers are destroyed or, the computer has been. Shipment leaves seller ’ s office, the point of the delivery truck, the FOB determined... Occur when it arrives at the final destination – for example, you bought a car from with! … 3 still legally owns the freight will be paid cost is usually incurred by the seller ships the.. Other hand, would have recorded the revenue until the shipment is delivered to the destination. at... Unloaded at the shipping costs pay and record for shipping sends them to the goods to the destination. for! Arrives at the buyer, must pay and record for shipping and particularly for contracts involving items...