Since this is a FOB policy, the company should record the sale when the goods have left the shipping point. This is because, even though the goods are still in transit, the buyer acquires ownership of them as soon as they leave the seller's place of business. Kathy DoCanvass is shipping the goods based on the company's financial standing, which makes me believe this appears unethical. If the company has established a usual time on when it ships its inventory, approximately one week, then it should continue to abide by that. Waiting to ship goods based on the profits for that specific year makes it look like the company is trying to do accounting book manipulations. I understand there is no accounting rule against Docanvass's practice, but personally, it seems unethical