BC255 In some cases, an entity pays consideration to one of its customers or to its customer's customer (for example, an entity may sell a product to a dealer or distributor and subsequently pay a customer of that dealer or distributor). That consideration might be in the form of a payment in exchange for goods or services received from the customer, a discount or refund for goods or services provided to the customer, or a combination of both.
BC256 To help an entity distinguish between those types of payments, the boards decided that the only circumstance in which an entity should account for any good or service received in the same way as for other purchases from suppliers is if the good or service is distinct. Previous requirements in US GAAP on the consideration that a vendor gives to a customer used the term 'identifiable benefit', which was described as a good or service that is 'sufficiently separable from the recipient's purchase of the vendor's products such t
…