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Use FARS and enter EITF Abstracts. The Advanced Query classify% rebate identifies EITF00-22. That source specifically states:

Use FARS and enter EITF Abstracts. The Advanced Query classify% rebate identifies EITF00-22. That source specifically states: "On Issue 3, a majority of the Task Force members expressed the view that offers for cash rebates or refunds should be classified as a reduction of revenue in the income statement." Microsoft: Does Income Statement Classification Matter?

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