O explicaţie:

"Indirect channel products—sell-in method. Sales to indirect channel customers under the sell-in method are generally subject to
agreements that provide limited rights of return with respect to unsold products, subsequent sales price adjustments, and return rights
under the product warranties. Revenue to indirect channel customers on the sell-in method is recognized at the time of delivery based
on the Company's assessment that the amount of future returns and price adjustments can be reasonably estimated from historical
experience. Reserves for estimated returns and price adjustments are recorded as a reduction of revenue."