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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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