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| | Discount - Wikipedia, the free encyclopedia |
 | | The discounted value of a cash flow is determined by reducing its value by the appropriate discount rate for each unit of time between the time when the cashflow is to be valued to the time of the cash flow. | | | The discount rate used in financial calculations is usually chosen to be equal to the cost of capital. | | | In finance, discounting is the process of finding the current value of an amount of cash at some future date, and along with compounding cash form the basis of time value of money calculations. |
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http://en.wikipedia.org/wiki/Discount
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| | Differences between old FASB and new GASB |
| | Discounts and allowances applied to tuition and fees, and discounts and allowances applied to sales and services of auxiliary enterprises are also reported on this part. | | | The amounts of allowances applied to tuition and fees and to auxiliary enterprises are reported in the scholarship section. | | | All New GASB reporters treat Pell grants as federal revenue and include them as discounts and allowances (if used to pay for tuition and fees or other institutional charges) or as net grant aid to students (if paid to the student to offset other expenses). |
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http://nces.ed.gov/ipeds/web2000/gasbfasb.asp
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| | Fees and scholarships - Discounts and scholarships |
| | Discounts and scholarships offer you the opportunity to study at Buckingham at costs below other UK universities. | | | Family discounts and early payment discounts are available. | | | There is a discount scheme available for local students from the surrounding counties. |
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http://www.buckingham.ac.uk/study/fees/scholarship
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| | CMP 135: Scholarship Allowances |
| | IX 100 is used to pay graduate health insurance but is not a sholarship allowance as the revenue is recorded in the Agency Fund and is not revenue to the university. | | | A scholarship allowance is the difference between the stated charge for goods and services provided by NAU and the amount which is billed to students and/or third parties making payments on behalf of students. | | | These statements mandated the accounting and reporting of revenues net of discounts and allowances. |
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http://jan.ucc.nau.edu/comptroller/policies_procedures/com135.html
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| | NACUBO Home - Business Topics - Accounting - Accounting Tutorials - Reporting Student Aid Under GASB 35 Reporting Model |
| | GASBS 34, Footnote 41 states, "Revenues should be reported net of discounts and allowances with the discount or allowance amount parenthetically disclosed on the face of the statement or in a note to the financial statements. | | | Typically, the financial aid reported by the institution as scholarship and fellowship expense is the amount of aid the student received in excess of the on-campus charges. | | | If the fee waiver is a part of the student’s compensation for employment as a graduate assistant, it is recorded as a compensation/benefits expense in the same account and function that records the graduate assistant’s salary. |
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http://www.nacubo.org/x1638.xml
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| | Auditor of Public Accounts, Richmond, Virginia - GASB 34 - Higher Education - QA - Index by letter |
| | Alternatively, revenues may be reported gross with the related discounts and allowances reported directly beneath the revenue amount. | | | tuition and fees, auxiliary enterprise revenues, etc.) net of scholarship discounts and allowances with the discount or allowance amount parenthetically disclosed on the face of the statement or in a note to the financial statements. | | | Institutions should report gifts for scholarships as nonoperating revenues and report the awarding of scholarships as scholarship discounts and allowances. |
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http://www.apa.state.va.us/gasb34/he_34_q_and_a.asp?T1=Scholarships
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| | Cost Shift / Joint Fiscal Committee / Governor's Bipartisan Commission on Health CareAvailability & Affordability |
| | "Contractual Allowances" is the accounting term for the difference between what was billed to Medicare or Medicaid (gross revenue) and what was actually received (net revenue). | | | "Commercial Discounts" is the accounting term for the difference between what was billed to health insurers, self-insured employers and HMOs (gross revenue) and what was actually received (net revenue). |
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http://www.state.vt.us/health/commission/issues/costshift/data1.htm
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| | TITLE 22--FOREIGN RELATIONS CHAPTER II--AGENCY FOR INTERNATIONAL DEVELOPMENT PART 201_RULES AND PROCEDURES APPLICABLE ... |
| | To arrive at the net amount eligible for USAID- financing, all trade discounts, whether in the form of payments, credits, or allowances, to which the importer is entitled shall be deducted from the gross amount of the supplier's invoice submitted under Sec. | | | Every commission or other payment, credit, benefit, or allowance of any kind paid, made or given, or agreed to be paid, made or given, in connection with the sale of commodities financed under this part to any person described in Sec. |
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http://www.peo7.com/CFRFiles/PEOusCFR_22FOREIGNRELATIONS_46799.htm
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| | INMA - International Newspaper Marketing Association |
| | Discounts are used in conjunction with flat rates, allowances, adjustments, make-goods to reduce the end cost to the advertiser. | | | Most discounts are applied arbitrarily, without understanding their total impact on revenues and profitability. | | | Some discounts are triggered automatically by the rating system, others are applied at the time the order is entered, while certain types of discounts occur after billing. |
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http://www2.hoffmanbikes.com/inma/perspective.cfm?col=396
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| | 21. How do I handle price discounts, manufacturers' rebates, coupons, and trade-in allowances? |
| | Also qualifying are cash and term discounts allowed by a vendor and taken by the consumer. | | | Price Discounts – The tax base is reduced when the discount is allowed at the time of sale. | | | For example, a new car is priced at $18,500 and the customer receives a trade-in allowance of $500, leaving the net difference $18,000. |
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http://tax.ohio.gov/RoboHTML/Frequently%20Asked%20Questions/!SSL!/Blue_Vevet/Sales_and_Use/Ohio_Sales_Tax/21.htm
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| | Line 8320 - Purchases during the year (net of returns, allowances, and discounts) |
| | Enter the amount of your net purchases during the year (your total purchases, minus any discounts you received). | | | Line 8320 – Purchases during the year (net of returns, allowances, and discounts) | | | Line 8320 - Purchases during the year (net of returns, allowances, and discounts) |
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http://www.cra-arc.gc.ca/tax/business/topics/solepartner/allabout/reporting/t2124/line8320-e.html
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| | [No title] |
| | These discounts and allowances should have been recorded as expenses and reduced gross sales reported. | | | This practice of not recognizing all sales discounts and allowances continued during each month of the first and second quarters of fiscal 1996. | | | During fiscal 1996, the company's General Manager directed the company's Director of Finance, and others, to inflate the company's financial results by understating sales discounts and allowances and operating expenses. |
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http://www.sec.gov/litigation/admin/3439984.txt
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| | 7 Pa. Code § 149.22. Returns, allowances, and discounts. |
| | Discounts on sales are to be shown as separate items and thus recorded in the appropriate accounts. | | | Sales, as used throughout this chapter, are gross sales, and they are thus recorded in the appropriate account classification. | | | Invoices and statements shall always indicate gross sales prices and discounts. |
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http://www.pacode.com/secure/data/007/chapter149/s149.22.html
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| | Section 416-440 Rebates, discounts, allowances or gifts |
| | (l964) The word "discount" was not intended to include volume pricing or quantity discounts which are cost justified price differences available to all customers and rules of commissioner prohibiting such practices were void. | | | This section does not prevent a discount of two percent or less for payment on or before a certain date. | | | This section does not prevent a processor or distributor from furnishing point-of-sale advertising material to a retailer without cost for the promotion of the sale of the processor's or distributor's products. |
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http://www.moga.state.mo.us/statutes/C400-499/4160000440.HTM
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| | The Relevance of the Robinson-Patman Act to Credit Professionals |
| | Of interest and concern to credit managers is one section of the Robinson Patman Act dealing with rebates, allowances and discounts. | | | The cost justification defense allows a seller to discriminate in prices where the difference makes "only due allowance for differences in cost of manufacture, sale or delivery resulting from the differing methods or quantities" purchased. | | | For example, price adjustments may be made for higher or lower manufacturing costs, selling costs, or delivery costs. |
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http://www.nacmint.com/articles/art384.html
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| | PAG - Promax - Promotional Planning and Control System |
| | Generally, the manufacturer will sell their products to retailers at a discount to help fund the promotion. | | | This discounting is of no benefit if there are no additional sales as a result of the promotion. |
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http://www.pag.com.au/promax.html
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| | Title 28-A - §708. Prohibited discounts and rebates |
| | A wholesale licensee may not offer to retail licensees any special discounts, volume discounts, depletion allowances, other reduced prices or discounts, or refunds except bona fide price reductions under section 1408 offered to all retail licensees. | | | A certificate of approval holder may not offer to wholesale licensees any special discounts, volume discounts or other reduced prices or discounts, except bona fide price reductions under section 1408 offered to all wholesale licensees. | | | A wholesale licensee may not offer any free merchandise, rebate, refund or gift to the purchaser of an alcoholic beverage. |
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http://janus.state.me.us/legis/statutes/28-A/title28-Asec708.html
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| | Untitled Document |
| | Net scholarships and fellowships expenses after deducting discounts and allowances | | | Tuition & fees, after deducting discounts and allowances | | | Sales & services of auxiliary enterprises, after deducting discounts and allowances |
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http://www2.acs.ncsu.edu/UPA/otherdata/finance/IPEDSF1-200102.htm
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| | Returns, allowances, and discounts |
| | If you usually deduct your returns, allowances and discounts directly from your sales when you earn them, you can show your net sales (after GST/HST and PST) on line 8000. | | | Otherwise, show GST/HST and PST, or returns and allowances separately on the appropriate lines of the form. |
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http://www.cra-arc.gc.ca/tax/business/topics/solepartner/allabout/reporting/t2124/returns-e.html
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| | CHAPTER 15 -- DESIGNING PRICING STRATEGIES AND PROGRAMS |
| | Price discounts and allowances are a second area for adjustment where the company establishes cash discounts, quantity discounts, functional discounts, seasonal discounts, and allowances. | | | Promotional pricing provides a third marketplace option, with the company deciding on loss-leader pricing, special-event pricing, cash rebates, low interest financing, longer payment terms, warranties and service contracts and psychological discounting. | | | Discriminatory pricing, the fourth option, enables the company to establish different prices for different customer segments, product forms, brand images, places, and times. |
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http://lsb.scu.edu/~kfox/KotlerChapters/CH15.html
(1290 words)
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| | Chapter 5 |
| | Purchase returns and allowances is a contra account to purchases, with a credit balance | | | Sales discount: offered for early payment at terms specified on the invoice | | | Purchase discounts, another contra account, accounted for the same way as sales discounts |
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http://www.smccd.net/accounts/nurre/online/chtr5fa.htm
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| | [No title] |
| | Servers CPU boards The value of the standard trade-in credit for a CPU board of a server is the trade-in amount as quarterly published by Compaq to a maximum of 20% of the value of the new purchased CPU Board (End User price list after deduction of discounts and allowances). | | | ÐÏࡱá > þÿ ! # þÿÿÿ ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿì¥Á q ¿ ÿ bjbjt+t+ A A ÿ ÿÿ ÿÿ ÿÿ ] Â Â Â Â Â Â Â Ö Ö Ö Ö Ö â Ö Ö ì ú ú ú ú ú ú " ( $  ô ¶ x Á  0 ú ú 0 0 Á \   ú ú ú \ \ \ 0  ú  ú Ö Ö Â Â Â Â 0 \ ¦ \ @ S   ú î °ÅÇÉ—¿Ö Ö F “ Trade-in value principles Systems The value of the standard trade-in credit for a System is the trade-in amount as quarterly published by Compaq to a maximum of 10% of the value of the new purchased system (End User price list after deduction of discounts and allowances). |
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http://h18000.www1.hp.com/emea/remarketing/downloads/Tradeinprinciples.doc
(117 words)
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| | [No title] |
| | Many or most of these elements I understand, upon information and belief from my business experience and recent reading of material in the website providing this form letter, are being obtained by your company from these same publishers, giving your company a substantially lower effective discount than my company obtains. | | | I am hereby notifying you that my business, as a competitor purchasing from some of the same publishers [listed below] represented by your company, does not obtain any of the rebates, discounts, allowances, services or other benefits (“DNA Code elements”) listed below. | | | This makes it impossible for my company and others similarly situated to compete with your company. |
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http://www.lawmall.com/violgram/nvborder.doc
(209 words)
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| | NACUBO Home - News & Updates - Advisory Reports - 2000 - Advisory Report 2000-5 Accounting and Reporting ... |
| | NACUBO Home - News and Updates - Advisory Reports - 2000 - Advisory Report 2000-5 Accounting and Reporting Scholarship Discounts and Allowances to Tuition and Other Fee Revenues by Public Higher Education | | | Home > News and Updates > Advisory Reports > 2000 > Advisory Report 2000-5 Accounting and Reporting Scholarship Discounts and Allowances to Tuition and Other Fee Revenues by Public Higher Education | | | Your institution/organization must be a NACUBO member and you must have a NACUBO.org online account. |
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http://www.nacubo.org/x1852.xml
(112 words)
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| | Office of General Services - Contract with Sysco Food Services, Inc. [Issued 10/23/02] [NY] |
| | However, we identified certain other discounts and allowances that were not being passed along to the State. | | | We recommended that our findings be taken into account by the Office of General Services when future contracts of this kind were negotiated. | | | The prices charged to the State by the contractor for these items are required to meet certain conditions that are defined in the contract. |
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http://www.osc.state.ny.us/audits/allaudits/093003/093003-m/01r1.htm
(161 words)
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| | Retailers ignore millions in vendor discounts - 1997-01-20 |
| | Retailers lose profits because they don't take advantage of vendor discounts and allowances they are entitled to, and because they overpay suppliers, according to a Dallas-based recovery auditor. | | | In financial audits conducted last year, Howard Schultz and Associates found that 40 percent of all money recovered had been lost because companies failed to take vendor discounts and allowances, most often because of poor communication between the purchasing and accounts payable departments. | | | Retailers ignore millions in vendor discounts - 1997-01-20 |
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http://kansascity.bizjournals.com/kansascity/stories/1997/01/20/newscolumn5.html
(660 words)
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| | CouponMountain.com - Online Coupon Discount & Dell Coupons Codes Store |
| | Save $400 on your online purchase of select Notebook and Desktop XPS Systems of $1499 or more (before tax,shipping and handling) with this Dell coupon | | | (Excluded items receive the following notice “The following coupons have been entered but require additional information or do not meet eligibility requirements”.) Eligible items reflect the discount. |
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http://www.couponmountain.com
(1066 words)
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| | Back Issues & Abstracts |
| | Peter R. Maier, Effective Marketing and the Robinson-Patman Act: Volume Incentives, Functional Discounts, and Promotional Allowances, 55 TEXAS L. Volume discounts and incentives, functional discounts, and promotional allowances are among the marketing techniques that American manufacturers use to promote effective product distribution. | | | The Robinson-Patman Act restrictions on price discrimination jeopardize the attempts of manufacturers who use these techniques to improve distributional efforts. | | | In this comment the author assesses current legal restrictions on the use of these marketing devices and concludes that economic and political considerations warrant easing the current strict prohibitions that inhibit their use. |
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http://www.utexas.edu/law/journals/tlr/abstracts/Volume%2055/Maier.htm
(95 words)
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| | Luggage allowances, collections, reviews, carriers, and locks |
| | The best luggage source, from pricing to service, for the week of can be found here... | | | The site includes more about accessories, discounts, and tags | | | If you have any questions about luggage allowances, discounts, reviews, or restrictions, please feel free to to contact us here. |
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http://www.theluggageadvisor.com/luggage-allowances.htm
(330 words)
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| | CycleForums Archive - Oh yeah, I got a new ride. |
| | Gotta love discounts and vehicle allowances from work. | | | Check out www.pickuptruck.com for some power mods, not that you need it with the torque curve that the D-max lays down. |
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http://www.cycleforums.com/forums/showthread/t-106217.html
(236 words)
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