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  2. Rebate (marketing) - Wikipedia

    en.wikipedia.org/wiki/Rebate_(marketing)

    An instant rebate, or sometimes instant savings, is a marketing strategy or gimmick in which a product is either advertised at a specific price, or at a discounted price, where the discount is applied at the time of purchase. For example, the store may advertise a widget for $9.99, but with a $5 instant rebate, the price is $4.99. Or the ...

  3. Discounts and allowances - Wikipedia

    en.wikipedia.org/wiki/Discounts_and_allowances

    Discounts are common in tourist destinations. In Hawaii, for example, many tourist attractions, hotels, and restaurants charge a deeply discounted price to someone who shows proof that they live in Hawaii; this is known as a "Kama'aina discount," meaning child of the land or a local resident. [18]

  4. Market development funds - Wikipedia

    en.wikipedia.org/wiki/Market_development_funds

    Rebate - Some Brands reimburse their local partners for money spent on approved advertising. This approach is often not recommended because Brands have a hard time motivating affiliates to spend their money first and try to recoup it later through cumbersome reimbursement logistics.

  5. Double-entry bookkeeping - Wikipedia

    en.wikipedia.org/wiki/Double-entry_bookkeeping

    The accounting equation is a statement of equality between the debits and the credits. The rules of debit and credit depend on the nature of an account. For the purpose of the accounting equation approach, all the accounts are classified into the following five types: assets, capital, liabilities, revenues/incomes, or expenses/losses.

  6. Earnings before interest, taxes, depreciation and amortization

    en.wikipedia.org/wiki/Earnings_before_interest...

    A company's earnings before interest, taxes, depreciation, and amortization (commonly abbreviated EBITDA, [1] pronounced / ˈ iː b ɪ t d ɑː,-b ə-, ˈ ɛ-/ [2]) is a measure of a company's profitability of the operating business only, thus before any effects of indebtedness, state-mandated payments, and costs required to maintain its asset base.

  7. Factoring (finance) - Wikipedia

    en.wikipedia.org/wiki/Factoring_(finance)

    In the United States, factoring is not the same as invoice discounting (which is called an assignment of accounts receivable in American accounting – as propagated by FASB within GAAP). [ 8 ] [ 1 ] Factoring is the sale of receivables, whereas invoice discounting ("assignment of accounts receivable" in American accounting) is a borrowing that ...

  8. Sales (accounting) - Wikipedia

    en.wikipedia.org/wiki/Sales_(accounting)

    In bookkeeping, accounting, and financial accounting, net sales are operating revenues earned by a company for selling its products or rendering its services. Also referred to as revenue, they are reported directly on the income statement as Sales or Net sales.

  9. Cost of goods sold - Wikipedia

    en.wikipedia.org/wiki/Cost_of_goods_sold

    Cost of goods sold (COGS) (also cost of products sold (COPS), or cost of sales [1]) is the carrying value of goods sold during a particular period.. Costs are associated with particular goods using one of the several formulas, including specific identification, first-in first-out (FIFO), or average cost.