Article

AT Device Sales

USER SERVICES AT Device Sales Some AT reuse programs offer used devices for sale at prices highly affordable to the consumer. If this is the case, standard method should be followed for determining market value and consumer pricing. Payment for each sale of equipment or services should be acknowledged with a receipt to the purchaser. A copy of this transaction record should be maintained within the organization and forwarded to the Accounting Department. This payment flows into the organization's total income via the Accounts Receivable accounting process. Each sale of tangible equipment must also be matched to inventory records. The sale of a device should include adequate information to identify the specific device: generic product name, manufacturer name, model number or name and serial number. If the device is used, the condition at the time of sale should be noted. The amount paid and related taxes should be noted. Any services provided in connection with equipment should be noted separately and the nature of the service clearly identified. In addition to a sales receipt, the following documentation should be created for each device sale:     Document specifying warranty and disclaimer conditions, signed by user acknowledging receipt of the item Sales receipt Sales agreement if payment plans are available     Delivery receipt, if delivered by the organization     Acknowledgement of training in the use and/or maintenance of the device, if such was provided  

DISCLAIMER

This work is supported under a five-year cooperative agreement # H235V060016 awarded by the U.S. Department of Education, Office of Special Education and Rehabilitative Services, and is administered by the Pass It On Center of the Georgia Department of Labor – Tools for Life.  However, the contents of this publication do not necessarily represent the policy or opinions of the Department of Education, or the Georgia Department of Labor, and you should not assume endorsements of this document by the Federal government or the Georgia Department of Labor.

Attachments

Other Information

Title: AT Device Sales
Module: User Services
Author: PASS IT ON CENTER
Audience: Implementer
Sub Title:
Procedure: Sale of used AT devices
Organization Source: Pass It On Center
Last Reviewed: 10-25-2009 6:41 PM