At the time revenue is recorded, a

At the time revenue is recorded, a reserve for right-of-return, discount or the cost of other privileges (i.e. advertising cost allowance) is recorded based upon the contracted obligation and historical information. Any significant return privileges (i.e. in excess of 5% of sales) for which less than 3 years of historical data exist, are fully reserved for at time of shipment. These amounts are recorded as reductions to revenue as follows: Right-of-return privileges (BPC line 0004_1240) and discounts (BPC line 0004_1250). Any estimated sales returns reserves are recorded at the sales price (BPC line 0018_1911) with an offsetting "Inventory right of return" asset (BPC line 0018_1786) at cost (the net balance sheet result is the net profit on the estimated sales returns).

結果 (繁體中文) 1:

當時的收入記錄，對右的回報，折扣或根據合同義務和歷史信息等權限（即廣告費用補貼）記錄的費用儲備。任何顯著的回報權限（即超過銷售額的 這些款項記錄為減少收入如下：右鍵的返回權限（任何預計銷售退貨準備金記錄在銷售價格（

結果 (繁體中文) 2:

在記錄收入時，根據合同義務和歷史資訊記錄退貨權、折扣或其他特權費用（即廣告費用津貼）準備金。存在少於 3 年曆史資料的任何重大退貨特權（即超過銷售額的 5%）在裝運時完全保留。這些金額記錄為收入減少，如下所示：退貨權特權（BPC 行 0004_1240）和折扣（BPC 行 0004_1250）。任何估計的銷售回報準備金均按銷售價（BPC 行 0018_1911）以成本（淨資產負債表結果為估計銷售收益的淨利潤）以成本記錄，並帶有抵消的"庫存退貨權"資產（BPC 行 0018_1786）。

結果 (繁體中文) 3:

在記錄收入時，根據契约義務和歷史資訊記錄收益權、折扣或其他特權成本（即廣告成本津貼）的準備金。任何有少於3年歷史資料的重要退貨特權（即超過銷售額的5%）在裝運時完全保留。這些金額記錄為收入的减少額，如下所示：退貨特權權（BPC 0004_行）和折扣（BPC 0004_行）。任何預計的銷售退貨準備金均按銷售價格（BPC第0018_1911行）記錄，並按成本（資產負債表淨值為預計銷售退貨的淨利潤）抵消“庫存退貨權”資產（BPC第0018_1786行）。