The document discusses rules for determining which party bears the risk of loss of goods under a sales contract. It provides that: 1) The risk of loss passes to the buyer when the goods are delivered to the carrier, even if shipment is under reservation. If delivery is required at a destination, risk passes when the goods are tendered at that destination. 2) If goods are held by a bailee, risk passes to the buyer upon receipt of a document of title, acknowledgment of the buyer's right to possession, or a non-negotiable document or written direction to deliver. 3) If the seller is a merchant, risk passes to the buyer upon receipt of the goods. Otherwise