Seasonality Discussion Question (for budgeting and forecasting class)

Companies plan for regression by doing pre-paid, which is an asset on the books and covers for down time. They also save a portion of revenue to carry over. They purchase certain inventory when it is low and store it to sell at a later time, when ;the price is projected to increase. What about coupons, special discounts, and lower prices?

(original and good quality response, please)