Fully Diluted EPS Definition

What is meant by fully diluted eps? Fully diluted eps is the net income available to common shareholders as calculated by the weighted average number of common shares outstanding, plus all dilutive securities, whether or not they are considered common stock equivalents.

FOB Shipping Point

What is meant by FOB Shipping Point? FOB Shipping Point is the terms sale in which legal title to the goods transfers from the seller to the buyer when those goods leave the seller’s warehouse, and as a result, the buyer pays the freight charges.

FOB Destination

What is meant by the accounting term FOB Destination? Definition FOB Destination is the terms of the sale in which the legal title of the goods not pass until they reach the buyer’s receiving point. and as a result, the seller pays the freight.