Vendor Incentives - MASB

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They Go by Many Names Vendor incentives, rebates, trade discounts, supplier funds funds, rebates rebates, kickbacks kickbacks, slotting fees fees, advertising allowances, dealer incentives, co-operative advertising, markdown money, bill backs, buy downs, off-invoice ff i i allowances, ll return t privileges, i il llease incentives, charge backs, push money, price protection, penalties, pay-to-stay, lease incentives, spiffs, payments deductions, scandowns, supplier funds, MAP, margin protections, exclusivity, volume incentives. 6 Copyright © 2011 MASB
Vendor Incentives What we call them: Discounts, Allowances, Promotions, payments, market development funds, spiffs.. TTo or ffrom whom: h VVendors, d suppliers, li dealers, d l customers, trade How payment is made: Off-invoice Off invoice, bill backs backs, rebates, scandowns/buydowns, kickbacks, proof of performance.. 7 Copyright © 2011 MASB
Page 1 and 2: Partnering w/Finance and Accounting
Page 3 and 4: PepsiCo, Inc. and Subsidiaries Cons
Page 5: How Big is this Practice? Hundreds
Page 9 and 10: Big Pictures: Why do firms do this?
Page 11 and 12: Financial Fraud: The Story of Dell
Page 13 and 14: Accounting for Contingent Incentive
Page 15 and 16: How did the Dell/Intel Scheme work?
Page 17: Marketing Accountability Standards

Vendor Incentives - MASB

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