Discount allowed is enjoyed by

Explanation

Discount allowed is a price reduction given to customers for prompt payment or bulk purchases. When your business allows a discount, customers benefit by paying less.

Suppliers give discounts to the business (called discount received). Managers and staff might get employee discounts, but “discount allowed” specifically refers to trade discounts for customers.

Remember: Discount allowed = you give it to customers. Discount received = suppliers give it to you.