Accounting for Goods & Services • Food & Beverage • Hotel • External Comps – gas, golf, etc.
Record Points at Expected Cost (Gross Margin Analysis)
49
Incentive Programs (Chapter 6) (Slot Clubs, Promos, etc.) Characterization of Incentives:
(1) marketing incentives to induce potential customers to enter into transactions (Discretionary); or
(2) loyalty programs for customers based on activities or transactions undertaken (Non-discretionary).
50
BlueBird CPAs
25
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