On an invoice, FOB (free on board) refers to the site from which
you usually ship your invoiced products. On a purchase order, you
can use the FOB field to indicate to the vendor how you want your
order to be shipped.
QuickBooks normally leaves this field blank. It does not enter
the FOB site you specified in the Sales & Customers Preferences
In traditional accounting terms, FOB refers to terms between the
buyer and seller regarding transportation costs and the moment at
which the buyer assumes ownership of an item. An item placed
without charge to the buyer on board a carrier at the point of
shipment is "free on board."