EFTA Document EFTA01382547

Amendment No. 3 to Form S-1 Table of Contents UNITED SUPERMARKETS, L.L.C. Notes to Financial Statements (Dollars in thousands) Revenue recognition: Revenue is recognized at the point of sale. Discounts provided to customers by the Company at the time of sale are recognized as a reduction in sales as the products are sold. Sales exclude sales taxes collected from customers. Advertising costs: Advertising costs are expensed in the period that the related advertising services are provided. A