Sorry to late reply.
It take time to check all information and clarify with shipping department.
Regarding the mail as below.
It is correct as Dean’s mention. The correctly for the shipment amount 150 K should be invoiced and recognized revenue in Dec-15.
Our problem are accounting department didn’t get the information when the goods has been delivered from Godley to Foundation. We always get the information when the shipment has been completed the customer. That why we recorded the revenue in Jan-16. And also shipping department didn’t know, they need to inform us as well.
For the next shipment, we will be careful about the shipment and also incoterm condition. I confident that it will not be incorrected again.
How can we do for the both incorrected shipments?
Please be advised.