Parts—Wholesale Jobbing Incentive

• ACCOUNT EXPLANATION
• TRANSACTIONS
• COMMENTS

Incentives earned on incentive-bearing parts sold wholesale or over the counter to eligible wholesale customers in accordance with the jobbing incentive program by FoMoCo and Non FoMoCo incentive bearing parts.

NOTE: Dealers with competitive franchises (Non FoMoco) separate incentive and report FoMoCo (franchise) parts incentive in Account 6410 and Non FoMoCo (other franchises) in Account 6411.

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

• Computation of jobbing incentive earned and maintenance of subsidiary records should be in accordance with Ford Motor Company instructions.
• Incentives on parts installed in the repair shop should be credited to Account 6450, Parts—Shop Jobbing Incentive Franchise, Account 6451 Parts—Shop Jobbing Incentive Non Franchise.