AmazonCom (USA) and Other E-Tailers Account for Certain Selling Costs--Fulfillment

question 134

Multiple Choice

Amazon.com (USA) and other e-tailers account for certain selling costs--fulfillment costs related to inventory shipping and warehousing--as part of administrative expenses, instead of as cost of goods sold.Which of the following is incorrect regarding this treatment?

• A)IFRS allows this treatment as long as it's applied consistently and adequately disclosed.
• B)The practice does not affect the bottom line.
• C)The practice does not affect gross margins.
• D)U.S.GAAP allows this treatment as long as it's applied consistently and adequately disclosed.

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Definitions:

Immunizations

The process or procedure by which individuals are made immune or resistant to an infectious disease, typically by the administration of a vaccine.

Prenatal Vitamins

Vitamins taken before and during pregnancy to help ensure the health of the baby.

Family Nursing Approach

A healthcare practice that considers the health and well-being of the family unit in the assessment, planning, and treatment processes.

Discharge Planning

The comprehensive process aimed at ensuring a patient has a smooth transition from the hospital to home or another care setting, focusing on continuity of care.