A Retailer Agrees to Display a Particular Brand of Shoes

question 201

Multiple Choice

A retailer agrees to display a particular brand of shoes in the front of the store and on a special end-of-aisle display in exchange for a price discount by the manufacturer. This is an example of a:

• A)trade allowance.
• B)corporate sales program.
• C)cooperative merchandising agreement.
• D)vendor support program.

---

Definitions:

Half Year Rule

A tax regulation in some jurisdictions that allows for only half of the applicable depreciation expense to be claimed in the year that an asset is purchased.

UCC

Refers to the Uniform Commercial Code, a set of laws that govern commercial transactions in the United States.