Parts—Shop Jobbing Incentive

• ACCOUNT EXPLANATION
• TRANSACTIONS
• COMMENTS

Incentives earned on incentive-bearing parts installed in the repair shop and sold to eligible wholesale customers.

NOTE: Dealers with competitive franchises (Non FoMoCo) separate incentive and report FoMoCo (franchise) incentive in Account 6450 and Non FoMoCo (other franchises) in account 6451.

*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 earned on parts sold wholesale and over the counter should be credited to Account 6410, Parts—Wholesale Jobbing Incentive Franchise or Account 6411, Parts—Wholesale Jobbing Incentive Non Franchise.