Is title transfer the same as delivery?
Many traders assume that that title transfer is the same as the point of delivery. However, this is not always the case. For example, in consignment sales the title cannot transfer at the time of delivery.
Do Incoterms deal with transference of title?
However, they do not deal with or define the transference of title or revenue recognition in a trade. However, companies often choose to link the point of delivery, to the point of title transfer, to the point of revenue recognition for the sake of simplicity. When this is the case, the point of delivery defined in the Incoterms becomes important, ...
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