I have now read the Grange Accounting Policies regarding these CFR shipments to Port Kembla and it does appear that if the shipment leaves Port Latta prior to midnight on 31st Dec then it does count as a Dec shipment.This is contrary to my previous thinking that it would have to dock at Port Kembla by that time to qualify as a Dec shipment.
So I will have to re-do my quarterly predictions if this shipment leaves by tomorrow, which I'm sure it will.
When the boat comes in???, page-115
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