A sale is the exchange of a commodity or money as the price of a good or a service.Sales (plural only) is activity related to selling or the amount of sold goods or services in a given time period.
The seller or the provider of the goods or services completes a sale in response to an acquisition, appropriation,requisition or a direct interaction with the buyer at the point of sale. There is a passing of title (property or ownership) of the item, and the settlement of a price, in which agreement is reached on a price for which transfer of ownership of the item will occur. The seller, not the purchaser generally executes the sale and it may be completed prior to the obligation of payment. In the case of indirect interaction, a person who sells goods or service on behalf of the owner is known as salesman or saleswoman.
In common law countries, sales are governed generally by the common law and commercial codes. In the United States, the laws governing sales of goods are somewhat uniform to the extent that most jurisdictions have adopted Article 2 of the Uniform Commercial Code, albeit with some non-uniform variations.
Sales are the activities involved in selling products or services. See also Sales (accounting), operating revenues earned by a company when it sells its products.
Sales may also refer to:
Sâles is a municipality in the district of Gruyère in the canton of Fribourg in Switzerland. In 2001 the municipality was created when Maules, Romanens, Rueyres-Treyfayes and Sâles (Gruyère) merged.
Sâles has an area, as of 2009, of 18.8 square kilometers (7.3 sq mi). Of this area, 13.66 km2 (5.27 sq mi) or 72.7% is used for agricultural purposes, while 3.79 km2 (1.46 sq mi) or 20.2% is forested. Of the rest of the land, 1.14 km2 (0.44 sq mi) or 6.1% is settled (buildings or roads) and 0.19 km2 (0.073 sq mi) or 1.0% is unproductive land.
Of the built up area, housing and buildings made up 2.7% and transportation infrastructure made up 2.8%. Out of the forested land, 18.6% of the total land area is heavily forested and 1.6% is covered with orchards or small clusters of trees. Of the agricultural land, 14.6% is used for growing crops and 56.6% is pastures.
The municipality is located in the Gruyère district. It consists of the villages of Maules, Romanens, Rueyres-Treyfayes and Sâles (Gruyère) which merged in 2001.