A document issued by a carrier to a shipper, listing and acknowledging receipt of goods for transport and specifying terms of delivery.
A document issued to a shipper by a carrier describing the goods to be shipped, acknowledging their receipt, and stating the terms of the contract for their carriage.
Webster's New World
A document issued by a carrier or by a shipper’s agent that identifies the goods received for shipment, where the goods are to be delivered, and who is entitled to receive the shipment. Abbreviated B/L.