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Nuremberg ( NEWR-əm-burg; German: Nürnberg [ˈnʏʁnbɛʁk] (listen); in the local East Franconian dialect: Närmberch) is the second-largest city of the German federal state of Bavaria after its capital Munich, and its 511,628 (2016) inhabitants make it the 14th-largest city in Germany. On the Pegnitz River (from its confluence with the Rednitz in Fürth onwards: Regnitz, a tributary of the River Main) and the Rhine–Main–Danube Canal, it lies in the Bavarian administrative region of Middle Franconia, and is the largest city and the unofficial capital of Franconia. Nuremberg forms a continuous conurbation with the neighbouring cities of Fürth, Erlangen and Schwabach with a total population of 798,867 (2018), while the larger Nuremberg Metropolitan Region has approximately 3.6 million inhabitants. The city lies about 170 kilometres (110 mi) north of Munich. It is the largest city in the East Franconian dialect area (colloquially: "Franconian"; German: Fränkisch), Nuremberg was one of the host cities of the 2006 FIFA World Cup.
There are many institutions of higher education in the city, including the University of Erlangen-Nuremberg (Friedrich-Alexander-Universität Erlangen-Nürnberg).
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Sales are activities related to selling or the number of goods sold in a given targeted time period. The delivery of a service for a cost is also considered a sale.
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, typically executes the sale and it may be completed prior to the obligation of payment.