Receiving is not typically a step in the sales and distribution process, which usually includes order entry, shipment, and billing.
The steps in the sales and distribution process typically include several key activities, each playing a crucial role in ensuring that products are sold and delivered to customers efficiently. However, from the options provided, the one that is not generally considered a direct part of this process is receiving. The main steps are order entry, where the sales order is received and entered into the system; shipment, which involves preparing and sending the product to the customer; and billing, where the customer is invoiced for the purchase.