Buffalo Wild Wings (BWLD)

     (q) Payments Received from Vendors

          Vendor allowances include allowances and other funds received from vendors. Certain of these funds are determined based on various quantitative contract terms. We also receive vendor allowances from certain manufacturers and distributors calculated based upon purchases made by franchisees. Amounts that represent a reimbursement of costs incurred, such as advertising, are recorded as a reduction of the related expense. Amounts that represent a reduction of inventory purchase costs are recorded as a reduction of inventoriable costs. We recorded an estimate of earned vendor allowances that are calculated based upon monthly purchases. We generally receive payment from vendors approximately 30 days from the end of a month for that month’s purchases. During fiscal 2008, 2007, and 2006, vendor allowances were recorded as a reduction in inventoriable costs, and cost of sales was reduced by $5,192, $4,636, and $4,246, respectively.

     (q)
Payments Received from Vendors

          Vendor
allowances include allowances and other funds received from vendors. Certain of
these funds are determined based on various quantitative contract terms. We
also receive vendor allowances from certain manufacturers and distributors
calculated based upon purchases made by franchisees. Amounts that represent a
reimbursement of costs incurred, such as advertising, are recorded as a
reduction of the related expense. Amounts that represent a reduction of
inventory purchase costs are recorded as a reduction of inventoriable costs. We
recorded an estimate of earned vendor allowances that are calculated based upon
monthly purchases. We generally receive payment from vendors approximately 30
days from the end of a month for that month’s purchases. During fiscal 2008,
2007, and 2006, vendor allowances were recorded as a reduction in inventoriable
costs, and cost of sales was reduced by $5,192, $4,636, and $4,246,
respectively.

(q) Payments Received from Vendors

Vendor allowances include allowances, rebates, and other funds received from vendors. Certain of these funds are determined based on various quantitative contract terms. The Company also receives vendor rebates from certain manufacturers and distributors calculated based upon purchases made by franchisees. Amounts that represent a reimbursement of costs incurred, such as advertising, are recorded as a reduction of the related expense. Amounts that represent a reduction of inventory purchase costs are recorded as a reduction of inventoriable costs. The Company records an estimate of earned vendor rebates and allowances that are calculated based upon monthly purchases. Payment is generally received from vendors approximately 30 days from end of a month for that month’s purchases. During fiscal 2002, 2003, and 2004, such vendor allowances were recorded as a reduction in inventoriable costs, and cost of sales was reduced by $1,804, $2,338, and $3,913, respectively.