Ohio Tax - Manufacturers' Education Council

Troublesome Receipts Issues
(See Appendix A for further discussion)
• Miscellaneous Receipts – not in “normal” receipts
accounts, contra revenue or contra asset accounts,
negative expense accounts
• Examples:
• Cooperative advertising revenues (#2)
• Freight pass-through revenue (#4)
• Client reimbursable expenses (#31)
• Intercompany reimbursements (#29)
• “Allowances” - warranties, advertising,
construction, etc. (#1, #12) – contrast with
exclusion for “returns and allowances”
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