Weather-Related Sale

Weather-Related Sale

The sale of more livestock in a particular year than is the farmer's usual practice because of drought, flood, or other weather-related conditions. If certain conditions are met, the farmer may elect to report the proceeds from such sales in the year following the year of sale.
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References in periodicals archive ?
The less volatile three-monthly measure of like-for-like sales growth showed a 0.3 per cent rise on a like-forlike basis against a year ago, with the performance helped by a weather-related sales boost in May.
The less volatile three-monthly measure of like-for-like sales growth showed a 0.3% rise against a year ago, with the performance helped by a weather-related sales boost in May.
"In the short term, a manufacturer needs to be able to reserve inventory with the ability to ship quickly in order to exploit weather-related sales spikes," said Paul Powers, vice president of marketing at The Holmes Group.
"The changes in weather-related sales would have in and of themselves produced an adverse comparison, but when combined with the five-week strike produced a double blow," Giant management comments in the year-end statement.