Can you elaborate? If we use FOB Shipping point then the freight and delivery costs associated with the sale & transport (within the state of course) fall on the buyer, which are both COGS, correct? I understand the advantage of being able to capture the other COGS associated with the sale sooner with shipping point; however, if we shift away from recognizing costs associated with shipping we are ultimately increasing our taxable revenue by missing the opportunity to capture COGS...correct? I would love your professional opinion related to the article: https://www.californiacannabiscpa.com/blog/marijuana-business-cost-of-goods-sold-cogs-overview