Ok...this one isn't situation specific. We play USFA here mostly, and I've had some light hearted banter with one of our local PU (very good umpire and good guy, by the way), about the difference of furthest removed vs last completed at bat for purposes of courtesy runner for pitcher and catcher when playing a straight 9 or 10 with no subs. At one time everyone used the term last completed at bat. Now they all use the term furthest removed. I understand what furthest removed is, and last completed as well....at least now I do. I thought last completed was the last player to go to the dugout, but was informed that the at bat was completed when the runner safely reached base and ball was in circle. Ok. Get that now. But here's the question. Other than the first inning, is there a situation where last completed can differ from furthest removed? Every time I give him a scenario he shoots me down. We've don't this over the past 3-4 tournaments, and I'd like to give him one. I want that beer he owes me when I get one! Lol. So what say you guys?