A bill of lading is a legal document issued by a carrier to a shipper that acknowledges the receipt of goods for shipment. It serves as a receipt of cargo and a contract of carriage between the shipper and the carrier. In simple terms, it is a document that shows ownership of the goods on board a ship and provides details about the goods being transported, including the quantity, type, and destination. Therefore, the best description of a bill of lading is a "document of title to the goods on board a ship."