REFERENCE: Ref.09_03 Car Corp.(a U.S.-Based Company)sold Parts to a Korean Customer on Customer

REFERENCE: Ref.09_03
Car Corp.(a U.S.-based company) sold parts to a Korean customer on December 16,2008,with payment of 10 million Korean won to be received on January 15,2009.The following exchange rates applied:
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-A company has a discount on a forward contract for an asset.How is the discount recognized over the life of the contract?

A) It is charged to a deferred credit.
B) It is charged to a deferred asset.
C) It is charged to accumulated other comprehensive income.
D) It increases sales.
E) It decreases sales.