What receipt is used when the item is physically issued to the customer?

The correct response relates to the specific type of receipt that documents the transfer of physical custody of an item to the customer. A COR, or Controlled Item Receipt, is utilized when items are issued directly to a customer, acknowledging that the customer has taken physical possession of the goods. This type of receipt ensures that there is a formal record of the transaction, which is critical for inventory management and tracking purposes within the supply chain.

The other options may describe different types of receipts used within supply processes, but they do not specifically pertain to the immediate acknowledgment of physical issuance of items. For instance, a delivery receipt may indicate that an item has been delivered but doesn't necessarily confirm that the customer has taken possession in the same manner as a COR does. Understanding the distinctions between these receipts is essential for accurate supply and inventory management.