RULE CHANGE COULD AFFECT SLOTTING PRACTICES

NORWALK, Conn. -- An accounting rule scheduled to go into effect near the end of the year could dramatically change the way manufacturers and distributors record slotting allowance payments and other trade promotions on their balance sheets.The Financial Accounting Standards Board, a nongovernmental body that advises the Securities and Exchange Commission on accounting standards, has ruled that slotting

NORWALK, Conn. -- An accounting rule scheduled to go into effect near the end of the year could dramatically change the way manufacturers and distributors record slotting allowance payments and other trade promotions on their balance sheets.

The Financial Accounting Standards Board, a nongovernmental body that advises the Securities and Exchange Commission on accounting standards, has ruled that slotting fees, cooperative advertising agreements and so-called buydowns -- in which manuf

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