i am working for a merchandising firm selling woodfillers. the goods contained in 20kgpails are shipped to us and then we sell them as they are or we repack them onto smaller 1 or 1/2kg cans as our clients would want. There are instances when our supplier ships more than the quantity we ordered making some of the goods free of charge. my question is how should i account for these free of charge goods? if they are sold what would be the entry? are they like purchase discounts or rebates?