BDO Comment Letter - Recognition of Breakage for Certain Prepaid Stored-Value Cards

June 2015

Recognition of Breakage for Certain Prepaid Stored-Value Cards (Subtopic 405-20) (File Reference No. EITF-15B)

BDO supports recognizing breakage revenue for certain prepaid cards, but recommends clarifying the scope of which cards are included in the final standard.