Management fees, salary and interest allowances are guaranteed payments. The 1984 Budget reformed corporate taxes by a combination of reduced rates and reduced allowances. Players were limited to meager expense allowances, strictly regulated by the USTA. He also paid for an increase in family allowances by cutting child tax allowances. Some people are also eligible for corporate retirement allowances. Other incentives that should be implemented are generous vacation allowances or flexible work hours. Similar amounts may be called "personal allowances". Purchases are offset by purchase discounts and Purchase Returns and Allowances. All kind of allowances, like salary allowances and capital allowances, are treated as withdrawals. Schemes that were low-tax, became almost zero-tax ("capital allowances for intangible assets" in 2009). The national government provides unemployment insurance, maternity benefits, family allowances, and day-care centers. These are usually compensated for separately in expatriate packages from cost of living allowances. Distinct emissions trading systems can be linked through the recognition of emissions allowances for compliance. Net sales are gross sales minus sales returns, sales allowances, and sales discounts. Grants and scholarships are provided for a limited number of study allowances.