Field notes · 2 April 2026
Cut-off testing when goods move through Naha port
Shipping documents, bill of lading dates, and FOB terms often decide whether revenue belongs in this year or the next.
Year-end cut-off for exporters through Naha hinges on when control of goods transfers. FOB shipping point and CIF destination produce different ledger dates for the same sailing.
We sample late December and early January shipments, match bills of lading to invoices, and confirm that inventory and receivables moved in the same period. A common finding is revenue recorded on the packing date while the vessel cleared port days later.
Warehouse gate logs help when third-party logistics partners hold stock. If the client’s system posts on dispatch from the factory but the goods sit in bonded storage, cut-off can slip without anyone noticing until confirmations arrive.
Agree the sampling window with management before year-end. Two quiet weeks of coordinated document pulls beat a scramble after the trial balance freezes.