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Load-to-Load

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Load-to-load
Arrangement whereby the customer pays for the last delivery when the next one is received.

Load-to-Load
A payment arrangement in which a customer pays a seller for a shipment of goods when the next shipment is received. A load-to-load arrangement is beneficial especially for companies that are inventory intensive.


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The change in the Company's method of revenue recognition for voyages from the load-to-load basis to discharge-to-discharge basis is a more reliable method in recognizing voyage revenue as it eliminates the uncertainty associated with estimating location of the next load port under the load-to-load basis.
 
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