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Carrying value as of the balance sheet date of obligations incurred through that date and payable for the marketing, trade and selling of the entity's goods and services. Marketing costs would include expenditures for planning and executing the conception, pricing, promotion, and distribution of ideas, goods, and services; costs of public relations and corporate promotions; and obligations incurred and payable for sales discounts, rebates, price protection programs, etc. offered to customers and under government programs. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Amount of obligation to transfer good or service to customer for which consideration has been received or is receivable.

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Amount of obligation to transfer good or service to customer for which consideration has been received or is receivable, classified as current.

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Amount of revenue recognized that was previously included in balance of obligation to transfer good or service to customer for which consideration from customer has been received or is due.

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Amount of expenses incurred but not yet paid classified as other, due within one year or the normal operating cycle, if longer.

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Amount of liabilities classified as other, due within one year or the normal operating cycle, if longer.

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Carrying value as of the balance sheet date of obligations incurred through that date and payable for estimated claims under standard and extended warranty protection rights granted to customers. For classified balance sheets, represents the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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