entity · derived
Accounting treatment
Derived node: assembled mechanically from the claims carrying accounting-treatment. A roster, not an adjudicated definition.
Every claim under this term
- 5583610-009 : Because LER rewards are funded out of marketing budgets at roughly one to five cents per holder-day and expensed immediately under U.S. GAAP, the program avoids the balance sheet drag that conventiona
- 5583610-026 : Funding LER from marketing budgets and expensing it immediately under ASC 606 and IFRS 15 avoids the balance sheet liabilities that traditional loyalty programs incur through deferred revenue.