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