With respect to DSST’s manufacture and sales transactions, DSST packages, labels, and ships its manufactured inflators sold to DC, other related parties, or third parties. The inflators to be sold by DSST are shipped to customers in Japan and the U.S. DSST’s inflators are generally shipped via common carrier, with the specific terms varying by customer and by the type of goods. For sales of raw materials used for inflators, DSST only bears the inland freight costs and the insurance costs in Thailand as it sells under the FOB requirements. As for the inflators purchased by DC and the other related parties, DSST trades under the DAP requirements.