SELL-IN ACCOUNTING Definition

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SELL-IN ACCOUNTING records shipments to wholesalers as product sales whether or not they expand retail or wholesale stocking, i.e. revenue is recorded when a product enters the distribution stream while sell-through does not. See SELL-THROUGH ACCOUNTING.

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CRITICAL ACCOUNTING ESTIMATE is when a company must make assumptions about matters that are "highly uncertain" when the company makes the accounting estimate and either of the following conditions would have a material effect on the company's financial condition, changes in financial condition or results of operations: 1. the company could reasonably have used a different estimate for the current period; or, 2.changes in the estimate are reasonably likely to occur from period to period in the future.

DISCOUNT PAPER is securities that are issued at a discount and mature at face, or par value. The difference, rather than coupon payments, represents the interest earned at maturity .

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