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The aggregate selling price reductions recognized during an accounting period including, but not limited to, the sale of defective or nonconforming goods, a strategy to increase sales (generally over the short-term), move slow-moving items, develop distribution channels, or reward valuable customers. Allowances are a deduction from gross revenue in arriving at net revenue.

No definition available.

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Total deduction from sales during the period arising from goods returned by customers.

No definition available.

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The aggregate refunds recognized during an accounting period due to goods returned by customers (other than under warranty provisions). Returns are a deduction from gross revenue in arriving at net revenue.

No definition available.

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The expense charged against earnings for the period pertaining to standard and extended warranties on the entity's goods and services granted to customers.

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Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

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