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No, price lists are considered as advertisement.

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Q: Is a price list considered an offer?
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What price would be considered cheap for travel tickets?

As the price of tickets varies depending on where you are traveling to and from, this is a tough question. However, a savings of 80% off of a ticket desk price would be considered cheap. Many online booking sites offer savings between 60% and 80% off of list prices.


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Why trade discounts are not shown in books of accounts?

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