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  2. Discounts and allowances - Wikipedia

    en.wikipedia.org/wiki/Discounts_and_allowances

    Discounts and allowances are reductions to a basic price of goods or services.. They can occur anywhere in the distribution channel, modifying either the manufacturer's list price (determined by the manufacturer and often printed on the package), the retail price (set by the retailer and often attached to the product with a sticker), or the list price (which is quoted to a potential buyer ...

  3. Customs duties in the United States - Wikipedia

    en.wikipedia.org/wiki/Customs_duties_in_the...

    The United States imposes tariffs (customs duties) on imports of goods. The duty is levied at the time of import and is paid by the importer of record. Customs duties vary by country of origin and product. Goods from many countries are exempt from duty under various trade agreements. Certain types of goods are exempt from duty regardless of source.

  4. Customs valuation - Wikipedia

    en.wikipedia.org/wiki/Customs_valuation

    Customs valuation is the process whereby customs authorities assign a monetary value to a good or service for the purposes of import or export. Generally, authorities engage in this process as a means of protecting tariff concessions, collecting revenue for the governing authority, implementing trade policy, and protecting public health and safety.

  5. Return merchandise authorization - Wikipedia

    en.wikipedia.org/wiki/Return_merchandise...

    A return is costly for the vendor and inconvenient for the customer; any return that can be prevented benefits both parties. Returned merchandise requires management by the manufacturer after the return. The product has a second life cycle after the return. An important aspect of RMA management is learning from RMA trends to prevent further ...

  6. Sales (accounting) - Wikipedia

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

    sales of portfolio items and capital gains taxes Sales Returns and Allowances and Sales Discounts are contra-revenue accounts. In a survey of nearly 200 senior marketing managers, 70 percent responded that they found the "sales total" metric very useful. [5]

  7. How Returned Items Impact The Environment - AOL

    www.aol.com/returned-items-impact-environment...

    January is the prime month for holiday gift returns. While some returned products move through secondary markets after being bought from large retailers, more are discarded. "The cost to process ...

  8. Cost of goods sold - Wikipedia

    en.wikipedia.org/wiki/Cost_of_goods_sold

    Labor costs may be allocated to an item or set of items based on timekeeping records. Costs of materials include direct raw materials, as well as supplies and indirect materials. Where non-incidental amounts of supplies are maintained, the taxpayer must keep inventories of the supplies for income tax purposes, charging them to expense or cost ...

  9. What Are Tax Allowances and How Many Should You Claim? - AOL

    www.aol.com/tax-allowances-many-claim-000000748.html

    Tax Allowances. Circumstance. Number of Allowances You Can Claim. Single. 0-1. Married filing jointly. 1. Head of household. 1. Married filing separately, and have only one job