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Elan Corporation (ELN)
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ELN » Topics » Cash discounts

This excerpt taken from the ELN 20-F filed Feb 26, 2009.
Cash discounts
 
In the United States, we offer cash discounts, generally at 2% of the sales price, as an incentive for prompt payment. We account for cash discounts by reducing accounts receivable by the full amount of the discounts. We consider payment performance of each customer and adjust the accrual and revenue periodically throughout each year to reflect actual experience and future estimates.
 
This excerpt taken from the ELN 20-F filed Feb 28, 2008.
Cash discounts
 
In the United States, we offer cash discounts, generally at 2% of the sales price, as an incentive for prompt payment. We account for cash discounts by reducing accounts receivable by the full amount of the discounts. We consider payment performance of each customer and adjust the accrual and revenue periodically throughout each year to reflect actual experience and future estimates.


96

Table of Contents

 
Elan Corporation, plc
 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS — (Continued)
 
This excerpt taken from the ELN 20-F filed Feb 28, 2007.
Cash discounts
 
In the United States, we offer cash discounts, generally at 2% of the sales price, as an incentive for prompt payment. We account for cash discounts by reducing accounts receivable by the full amount of the discounts. We consider payment performance of each customer and adjust the accrual and revenue periodically throughout each year to reflect actual experience and future estimates.
 
This excerpt taken from the ELN 6-K filed Mar 31, 2006.
(d) Cash discounts
In the United States, we offer cash discounts, generally at 2% of the sales price, as an incentive for prompt payment. We account for cash discounts by reducing accounts receivable by the full amount of the discounts. We consider payment performance of each customer and adjust the accrual and revenue periodically throughout each year to reflect actual experience and future estimates.
Elan Corporation, plc 2005 Annual Report  39

Table of Contents

This excerpt taken from the ELN 20-F filed Mar 30, 2006.
Cash discounts
 
In the United States, we offer cash discounts, generally at 2% of the sales price, as an incentive for prompt payment.


100

Table of Contents

 
Elan Corporation, plc
 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

 

EXCERPTS ON THIS PAGE:

20-F
Feb 26, 2009
20-F
Feb 28, 2008
20-F
Feb 28, 2007
6-K
Mar 31, 2006
20-F
Mar 30, 2006

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