Amounts that are 'earned' or 'spent' in a period, but for 
which the cash transactions have not, or will not, take 
place within that period. For example - Rebate Accurals, 
Freight Revenue, Sales Deductions, Bonus, Taxes.

as per the rebate agreement, customer will be credited for 
every transaction he does with the company. this amount 
will be posted to his account.& company will issue the 
credit note for the customer on completion of agreement 
date. if acustomer wants to take out some amount from his 
rebated amount in the company, he can take eventhough 
agreement date is not completed. at that time company 
issues credit memo for the customer from his accumulated 
rebate amount. sap uses sales order type R4, billing type 
B4. for issuing credit memo, use sales order type G2.

All customer Rebate account's are posted in accruels