The preference toward doing a
COD transaction when completing an ecommerce purchase or going to a physical store to deal with a real person when purchasing gadgets indicates that Filipino consumers truly value security, trust, and authenticity.
When a
COD transaction causes a reduction in the members share of debt, the member's outside basis is reduced accordingly, but that reduction is usually offset by the outside basis increase from the member's allocable share of the related COD income.
In other words, when the property has recourse financing, the transaction is bifurcated into two transactions, a sale transaction and a
COD transaction.
It has been established that indirect cost of COD services are much higher than direct costs due to large share of
COD transactions (as high as 60 percent by some estimates).
COD transactions usually involve cash paid to the carrier upon delivery COD can also mean payment at the border.
PAYO developed a platform that will allow for both the merchants and their consumers to experience better and faster
COD transactions. It works as an interface that can be added to the merchant's shopping carts.