Under what condition(s) the purchased raw material which still in transit during the colsing of the year must be included in the value of stock?

Example1:Ownership depends on the F.O.B. terms. Goods sold F.O.B. destination do not belong to the purchaser until they arrive at their final destination. Goods sold F.O.B. shipping point become property of the purchaser once shipped by the seller. Therefore, when determining the amount of inventory owned at year end, goods in transit must be considered in light of the F.O.B. terms. In the case of F.O.B. shipping point, for instance, a buyer would need to include as inventory the goods that are being transported but not yet received. In the diagram, the buyer or seller shown in green would "inventory" the goods in transit.