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abronn627 said:

Let’s use a more common example of how sold/shipped actually works:

You buy something on Amazon and...

This is already on the wrong track. Amazon is, for likely the most part, not the manufacturer of the goods they sell, they are boxshifters.

Sony is the manufacturer of consoles. So let's make a better example:

Joe's Console shop chain orders 10000 consoles from Sony. Now any the following situations can happen:

a) The consoles are in a warehouse and are delivered to Joe

b) The consoles are on a ship to a warehouse somewhere

c) The consoles are in the factory

d) The consoles are not even made yet.

In EACH case a) to d), Sony sold 10'000 consoles. How the money for the sale is/will be/has been accounted for is a contractual/bookkeeping problem.

Now there are a ton of "what ifs" involved, like: when does Joe pay? When does Sony deliver? Can Sony deliver the 10000 consoles at all?

How does that translate to shipped vs sold? At this time, when demand badly outstrips units produced: shipped = sold is the answer.