On 19 Jul 2019, at 14:29, Julie Hedlund <julie.hedlund@icann.org> wrote:

-- NOTE: for accounting reasons it might be better to have refunds (if any) in the form of discounts/

Good evening:

Is that really an ‘accounting’ reason.
It looks to me more like a tax issue.- The refund would be taxed as income. Correct?

In any event. I recall my opposition to any refunds or discounting policy until the applicant support policy has been established.

 CW