There are two types of discounts, the unconditional and conditional discount and the multiple discount.
The unconditional discount is already defined before purchase and is well exposed and evident right now, the affected account is only after that there was a clear condition (may be in cash, as the purchase of a certain amount of the goods).
They are part of the conditional rebate: quantity sold, type of payment, loyal customer.
The unconditional discount includes: discounts on merchandise obsolete, special promotions, discounts varied.
The multiple discounts are the sum of two separate discounts for example 10% + 5%.
The discount is usually unconditional you see the entrance to the supermarket or the grocery store or the company notifies you that there will be a discount on the purchase of such goods as soon as you will require a budget (all the goods that have a high cost). In companies usually it does not exceed 20%, while in supermarkets and shops can reach even higher percentages. Usually this type of promotions in supermarkets and shops (sometimes also called special promotions) is carried out to clear their stock of warehouses to make room for new merchandise, or have too many unsold, for the technologies will replace older products with a better technology; in the case of technology lowering the price for natural obsolete technology can not be held off, this is added only to the actual discount that will be made to sell it.
Some companies use special promotions for the food, in this case it is necessary to distinguish the food fresh from the expired to avoid buying expired or rotten food.
The conditional rebate, as we said happens only if certain conditions occur. Some companies make discounts if exceeding a certain amount of materials, monthly or bimonthly, or even annually, is at the discretion of the company, may also exist different types of discounts on different amounts purchased. For example, if you buy 10,000 pieces a discount of 5%, with a purchase of 15,000 pieces the discount is 7% for orders over 20,000 pieces of the discount is 10%.
Some companies also use a special discount, sometimes called "discount loyal customer", this type of discounts that occur after the customer buys continuously for several years, in stores a few months. Discounts are not striking and substantial, but discounts are contained, are meant to thank the customer for choosing your company and to strengthen the relationship between customer and company. Some stores give something, especially groceries, packages of chewing gum for example, the accounts this should be viewed as a gift and a discount loyal customer.
The discount multiple is more difficult to find, usually it is done between companies, we consider the example above the 10% + 5% of a total price of 10,000 €. And 'you need to be careful with this kind of discount because it is calculated on 15% as many think, but two different discounts are calculated on two different bases.
First calculate the 10% 10,000 € and will be a discount of 1,000 that we should remove it from the tax base (10,000), which will become 9,000. Now we will have to calculate the 5% based on 9,000 and not more than 10,000 and the additional discount will be 450 € which we have to remove from the base of 9000 and will become € 8,550. If we had calculated the 15% of € 10,000 we had a discount of 1500 and then we would have paid € 8,500.
The difference becomes more significant as they will increase the tax base and it is best to know exactly what you will be paying. Some shops may expose such discounts, but in reality in reality mixed with a conditional discount unconditional. When you read a discount multiple always ask for clarification before buying what they mean by that guy off and make a calculation of what they tell you. If you want a mixture of conditional and unconditional discount avoid purchasing the product, the contract may be other anomalies that make difficult any appeal or refund.
Allowances and discounts are not to be managed in the same way, the allowances can be either active or passive. Allowances are active for those liabilities against. Representing a decrease of the invoice price for adjusting the screen, but the adjustment is not as relevant for example if the bill is € 10.12 the company can use a rebate passive (against him) and climb the 12 cents customer making deliver a bill of € 10.00. It's still possible even if not that is that the bill is of € 9.98, and the company decides to deliver an invoice of 10,00 € (this second case happened in the not too remote, although currently it is increasingly disused). In both cases, the rebate is a loss or a gain which will not be recalculated in subsequent invoices.
Rashna