[GNC] Use of cash discounts in business account tree

[nisp1953]

OS; OpenBSD  7.5 GENERIC.MP#82 amd64
Gnucash Ver.:
GnuCash 5.5
Build ID: 5.5+(2023-12-16)

I have set up a simple business account tree using the wizard. I have
Cash Discounst under expenses like so:

\/ Expenses
     Bank Service Charge       $0.00
     Cash Discounts            $467.82
      Cost of Goods Sold        $67.41

What exactly is allowed in Cash Discounts? I'm not an accountant.

Regards,
Jonathan