Income Fin. Settlemt / Cond. Rec'd / Totl Income Cond. Rec'd

An arrangement is valid from 01.01 to 31.12.

Two different scenarios are possible:

If the arrangement is subject to once-only settlement, you can, for example, agree on a condition stipulating a rebate of 3%. If the vendor business volume amounts to $100,000, this would result in an income of $3,000, which is updated to the key figure "condition record income". There is no final settlement income in this case, therefore the key figure "final settlement income" is not updated.

If the arrangement is settled periodically, (e.g. on a quarterly basis), you can, for example, agree on a condition stipulating a rebate of 3%. The income for the periods is updated to the key figure "condition record income":

For final settlement, you agree a condition of 5% as of $75,000 annual sales.

$3 000 have already been paid out. The "final settlement income" therefore amounts to $2,000:

Final settlement income: $100 000 * 0,05 = $5 000 - $3 000 = $ 2 000

The first quarter yields a proportionate income of $400, which is updated to the key figure "final settlement income" and is allocated to the respective period. This proportionate income is calculated as follows:

1. 1st quarter "Final settlement income":

Final Settlement Income

------------------------------ * Business volume for 1st quarter =

Total business volume

$2,000

----------------- * $20,000 = $400

$100,000

The key figure "Total income from the condition record " for the first quarter is the sum of the condition record income (interim settlement) and the proportionate income from the final settlement (1st quarter final settlement income). Therefore, in the above example:

Total income condition record (1st quarter): $600 + $400 = $ 1000