Help. I need to help finding the proper or correct recommendation for the given situation as well as finding the appropriate codification to support that correct recommendation (example: FASB, 2016, ASC para. 605-50-S99-1) from the American Accounting Association website.

Umami Fusion Burrito, Inc., a publicly-traded company, operates hot dog carts on the streets of major cities. Umami Fusion Burrito is considering an incentive plan to increase the burrito sales of its street vendors. The plan will give customers a free burrito if they buy five burritos at regular prices. Customers will be issued a rewards card that will be punched each time a hot dog is purchased. After five punches, the rewards card can be turned in for a free burrito. Daniel Crowe, the company's CFO, is not sure how to characterize the cost of the incentive plan - a reduction of revenue or an increase in cost of sales.