entity · derived
Balance sheet
Derived node: assembled mechanically from the claims carrying balance-sheet. A roster, not an adjudicated definition.
Every claim under this term
- 5454054-008 : Funding LER rewards out of marketing budgets keeps them off the balance sheet, because marketing spend is expensed immediately under U.S. GAAP (ASC 606) and IFRS 15 rather than deferred as revenue the
- 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