Answer:
"A"
Step-by-step explanation:
Rebates are incentives to promote sales of goods and services.It is a form of payment given back to customers after a particular transaction. Although it is similar to coupon , but different from coupon in the sense that coupon is more of immediate discount to sales , while rebate is more like refund.
Rebates are recognized as a reduction to cost of good purchased by the customer and also reduction in the book value of such goods, Therefore goods bought with a rebate claim are accounted for as the cost of purchase less rebate claimed.