Your option may be possible. However, I look at it as an either/or. Either there needs to be inventory purchased, which temporarily shows up on the Balance Sheet, until shipment and delivery, or an Accounts Payable that accounts for product order being produced for drop shipment. In the recent hyped, 100000+ units to multiple countries,"on schedule" for March shipments, if they had been real, seems to require one or the other on the company books, whereas no manufacturer is going to produce that (or probably any) quantity of product, without signed, legal commitments, from this company.
News 
Market Data 
Discover 
