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Comparison definition. In the U.C.C. context, courts have encountered difficulty determining whether a document that quotes a seller's prices constitutes an offer. Generally, price quotes are not considered an offer, but rather 'mere invitations to enter into negotiations or to submit offers.' Bergquist, 777 F. Supp. at 1248; cf. Dean Foods Co. v. Brancel, 187 F.3d 609, 619 (7th Cir. 1999)(price quote commonly deemed invitation to offer rather than offer even if directed at particular customer). The buyer's purchase order - which sets such terms as product choice, quantity, price, and terms of delivery - is usually the offer. See Audio Visual ...