In some cases, our company is selling material to customers under the Safe Harbor rules (namely, relating to a tax deduction for U.S. manufacturing businesses - which provides a safe harbor provision allowing businesses to take the tax deduction if at least 20 percent of the total costs are the result of direct labor and overhead costs from US-based operations). In such cases, our customers are purchasing material and then storing it until needed for a project. Because the material is not being delivered to a project site, where it will be affixed to a property, is it true that we cannot consider delivery dates until such delivery is to the actual project site? Hope that question is clear. Please advise and thank you.