Fulfillment programs are items or merchandise which is inventoried at your warehouse (or basement as the case may be).  Your company offers to manage and fulfill these "standard" items to the customer when he requests them.  These items are typically not personalized (although they can be) and shipped direct from the distributor to customer.  There are three types of inventory items: 1) Customer Owned, 2) Company Owned, and 3) Non-Inventory. To setup program items enter the IFM menu, which is found under the System Selector, Inventory and Program Sales Subsystem, Inventory File Maintenance. The Co-ops and Fulfillments are setup using the same menu option: Co-op/ Fulfillment Program Setup. 

An additional G/L Account has been added to Program Setup.  It is an expense offset account which is used in processing non-inventory items.  For example, using blank goods that have embroidery or in-house conversion, the cost associated with the conversion would be posted to the G/L account specified for expense offset.  An embroidery expense that was originally posted as wages would in effect be offset and redistributed as either inventory or cost of goods sold (the added value).