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In this tutorial, the presenter explains how to create a delivery receipt for business use, which is issued after an order is made or goods are delivered, whether fully paid or in installments. The process begins by creating a new document in Microsoft Word, where the header "Delivery Receipt" can be formatted in various styles. Users can choose to use either a table or plain text for the content; the presenter prefers a table for better alignment. Key elements to include are the delivery receipt or control number (optional for tracking deliveries), the buyer's name under "Delivered To/Sold To," the date of delivery, and the buyer's address. The tutorial emphasizes the importance of eliminating unnecessary horizontal lines for clarity.