a. Agreement – the parties’ agreement controls
b. Delivery by a common carrier (not seller)
i. Risk of loss shifts to buyer when the seller completes delivery
c. Breach – the breaching party is liable for any uninsured loss even if breach is unrelated to the loss
d. No agreement, breach or common carrier
i. If seller is a merchant – risk of loss passes upon receipt
ii. If seller is a non-merchant – risk of loss passes upon tender of delivery
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