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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COST CONTROL is the process of controlling the cost of a project within a predetermined sum throughout its various stages from inception to completion.

TRADE RECEIVABLES (NET) are all accounts from trade, net of allowance for doubtful accounts.

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