For intermodal exports such as bottling factory equipment we will utilize CPT (carriage paid to) and CIP (carriage and insurance paid to) in place of CIF for all modes of transportation including intermodal.

A in some negotiations we will use FOB (free on board) for bottling plants that purchase from us directly at a buyer named port of export where we quote the buyer a price that will cover all costs up to and including the loading of goods aboard a vessel.

Pro Forma Invoice - During the initial export transaction, we will utilize the pro forma invoice.

Pro forma financial statements and budgets marketing budget selling expense

Actual selling expense 6/30/2004 $0

Projected selling expense 6/30/2005 $450,000 advertisement promotion expense

Actual advertisement expense 6/30/2004 $0

Projected selling expense 6/30/2005 $150,000 distribution expense

Actual distribution expense 6/30/2004 $0

Projected distribution expense 6/30/2005 $104,000 product cost

Actual product cost 6/30/2004 $0...
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