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Excerpt

Carriers represent entities that entities that specializes in transporting goods from goods from one location to another. They can be actual freight companies (i.e. 'UPS' or 'Fed Ex') and/or they can be setup to represent a delivery method (i.e. 'Our Truck', 'Customer Pickup', or 'UPS-Air'). They  They are used to record the entity that is moving product on Inventory transfers and sales order shipments.