​Vertical contracts aim to

A) ​Incentivize the manufacturers to undertake costly activities,which they may not realize the full benefits of on their own
B) Incentivize the retailers to undertake costly activities,which they may not realize the full benefits of on their own
C) Incentivize the retailer and the manufacturer to undertake activities that reduce profits for the supply chain
D) ​Both A&B

The primary role of accounting is to determine the amount of taxes a business will be required to pay to taxing entities.