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The sales value of orders received during the current reporting period for products and services to be delivered immediately or at some future date. Also represents the net sales value of contract change documents that increase or decrease the sales value of the orders to which they are related, when the parties concerned are in substantial agreement as to the amount involved. Included as orders are only those that are supported by binding legal documents such as signed contracts or letter contracts.
The figures on quantity and value of shipments represent physical shipments of all products sold, transferred to other establishments of the same company, or shipped on consignment, whether for domestic or export sale. The value represents the net sales price, f.o.b. plant, to the customer or branch to which the products are shipped, net of discounts, allowances, freight charges, and returns. Shipments to a company's own branches are assigned the same value as comparable appropriate allocation of company overhead and profit. Products bought and resold without further manufacture are excluded.
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