- (a) Discounts and allowances received on purchases of goods or services shall be reductions of the cost to which they relate.
- (b) If an NF fails to take advantage of available discounts when able to do so, then the amount of the lost discount shall be disallowed.
- (c) Refunds of previous expense payments shall be reductions of the related expense.
Source. #8547, eff 1-24-06 (formerly He-W 593.17); ss by #10474, eff 1-24-14; ss by #14020, eff 7-10-24