USA Rebates paid to third party installers

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hello all. I'm in search of advice or link to rules on the treatment of rebates to third party installers.

My company manufactures products for the construction industry (i.e. specialty sinks and toilets). We sell direct to various distribution centers who then resell to contractors that do the actual install in the home. We are running a promotion to entice the contractors to purchase and install our products in their customers' homes. The contractors are not our direct customers (the DC's are) but we would like to offer a rebate or incentive for each install that the contractor completes.

How do I account for this expense? Is it a marketing expense, a reduction to sales, or sales rebates? If you could please site any rules, that would be extremely helpful.

Thanks
 

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