Shipments

Basis every shipment, with the stage it has reached
0 shipment(s)0 stages, ending at the final landed cost
0 blocking the closeThe period cannot close until every shipment is finally costed (Section 74). Arrival is not the last stage — the final landed cost is, and it is the one people forget.
New shipmentthe Incoterm decides when its inventory is recognised (E.2)

No order has anything still to come. A shipment carries goods somebody ordered, so raise and approve the order first (Section 21).

The purchase component of each line. Freight on the same units arrives later through the cost components and rides landed cost clearing, so it is not entered here.