Include amounts payable to customers that do not result in the entity receiving a distinct good or service in return. These amounts maybe in the form of cash paid to the customer, but may also be noncash items such as credits, coupons or vouchers that can be applied against amounts owed to the entity.
Payments made directly to an entity’s customer, but may also be made to the customers’ customer. For amounts paid to the customers’ customer, those amounts shall be treated as if they had been paid directly to the customer.ASC 606-10-32-25
Include in the field provided cash payments as well as rebates or credits or other incentives that reduces the amount that will ultimately be collected. The payment, or or anor an or another form of incentive, does not have to be paid directly to the customer, but maybe a payment made on behalf of the customer (e.g., to the customers customer).
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