desconto

Desconto is a reduction applied to the nominal price of a product or service, or to an amount charged, resulting in a lower net cost for the buyer or a lower revenue for the seller. The term is used in commercial, financial, and payroll contexts and is common in Portuguese-speaking countries such as Brazil and Portugal. It encompasses price reductions offered to customers as incentives, as well as deductions from gross amounts in accounting and payroll.

In commercial terms, desconto can be a desconto comercial, such as a percentage off the list price, a desconto à vista for payment in advance, or volume-based discounts for large purchases. Descontos por antecipação de pagamento reward early settlement, and are often expressed as a percentage tied to a payment term (for example, 2% discount if paid within 10 days).

Desconto financeiro, or desconto de duplicatas, refers to financing arrangements in which a seller or holder of a receivable sells the instrument at a discount to a bank or financial institution before maturity, improving liquidity at the cost of a reduced amount received.

Desconto em folha de pagamento describes deductions from gross earnings, including social security contributions, taxes withheld, or other withholdings. In tax contexts, desconto fiscal or deductions reduce the amount of tax due, though the term and rules vary by jurisdiction and may be labeled as deductions or credits.

The use of descontos affects cash flow, pricing strategy, and financial reporting. Clear documentation of the discount terms is essential to avoid misunderstandings and to comply with consumer protection and accounting standards. See also: price, rebate, cashback, and discounting practices.