Extended Service Contract Income—Used

• ACCOUNT EXPLANATION
• TRANSACTIONS
• COMMENTS

Income from the sale of used Extended Service Plan Contracts offered by the Company and other plans offered by the dealer but not sponsored by the Company.

*Refer to Chart of Accounts for current applicable Sales/Cost of Sales account numbers

• Dealers are reimbursed for repairs in excess of the deductible amount paid by the customer under the Company’s Extended Service Plan by submission of a warranty claim form 1863. It is recommended that the “1863s” be clearly identified as Extended Service Plan claims when they are used for this purpose so they may be readily distinguished from regular warranty claims.