Promotional allowances - These are price reductions given to the buyer for performing some promotional activity. These include an allowance for creating and maintaining an in-store display or a co-op advertising allowance.
promotional allowance
reduction of the wholesale price as an incentive to retailers or middlemen. A promotional allowance compensates the retailer for expenditures made promoting the product.
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Promotional Allowances
Promotional allowances are sometimes received before the taxpayer has met all the criteria for earning them. The examiner should apply the all-events test before permitting a deferral of income.
A display allowance is the final form of trade promotional allowance. Some manufacturers pay retailers extra to highlight their display from the many available every week. The payment can take the form of cash or goods.
 See also: Franchise, Allowances, Personal finance, Business technology, Career
  
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