Telecommunications
Dealer Commission — Subscriber Acquisition
Paying a retailer or dealer a commission for activating a new postpaid subscriber.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Subscriber Acquisition Cost (Expense) | Expense (+) | 35.00 | - |
| Commissions Payable (Dealer) | Liability (+) | - | 35.00 |
💡 Accountant's Note
Dealer commissions are a major component of subscriber acquisition cost (SAC). They may be expensed immediately or capitalized as contract costs under IFRS 15 if incremental and recoverable.
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