bill of lading
- noun a document listing goods that have been shipped, sent by the transporter to the seller and entered in the seller’s accounts as money owed but not yet paid, and therefore as an asset
- The receipt given by a transportation company to an exporter when the former accepts goods for transport. It includes the contract specifying what transport service will be provided and the limits of liability.
- noun a list of goods being shipped, which the shipper gives to the person sending the goods to show that they have been loaded