ACCOUNTING EVENT is when the assets and liabilities of a business increase/decrease or when there are changes in owners equity.
INTERPERIOD TAX ALLOCATION is the process of apportioning income taxes among accounting periods.
PROMOTIONAL ALLOWANCES are offered by manufacturers to support the additional promotional activities undertaken by channel members (retailers) on their behalf, e.g. discounts given as part of promotional programs, such as when products are put on sale to increase traffic in a retail store.
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