Examples of variable consideration include the following except option(a) i.e, slotting fees.
The term "variable consideration" is used generically and can refer to a variety of things, including price reductions, discounts, or reimbursements. Even though the amount itself is set, consideration is still deemed variable if the amount an entity will receive is dependent on a future event taking place or not. Discounts, credits, rebates, performance bonuses, fines, sales returns, refunds, price concessions, incentives, etc. are examples of variable considerations. Whether expressly or tacitly indicated in the contract, such variable considerations are included in the transaction price.
The Limitations on variable consideration are Entities must first use one of the two approaches to estimate the variable consideration before they can move on to the next challenge. Only in cases where it is likely that a big reversal won't happen can the consideration be included in the purchase price.
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