Great point and thank you for mentioning and reading. I absolutely agree, incoterms influence pricing, I tried to example the build up of associated costs that impact end customer prices using a simplified formula. The example used models the incoterms we follow today FCA (free carrier) selling to a global distribution network. Also, with FOB and CIF revenue is typically recognized and risk shifted once the goods are on board. With FCA this happens when the goods are loaded at the manufacturer.