In some industries, charegebacks are common when suppliers don't meet the terms of the contract. No PO number on the shipping label, late arrival, quality, or

In some industries, charegebacks are common when suppliers don't meet the terms of the contract. No PO number on the shipping label, late arrival, quality, or other T&C's. If that is not the case and this is strictly a financing agreement, I am not a CPA but skeptical that the cash back could be accounted as contra expense which would increase profit. It is definitely not revenue. It would probably end up on the balance sheet as an accounts payable like changing the payment terms would do. That helps cash flow but has no direct effect on profit. Article is paywalled and couldn't read it all, but curious what any finance and accounting experts could add. The headline doesn't quite sound right.