Channel rebates and returns accrual model (consumer goods)

Create an accrual model for rebates/returns/allowances for {company_name}.

Inputs:
- Channel programs and rates: {programs_rates}
- Sales by channel and period: {sales_by_channel}
- Historical redemption/returns: {historical_rates}
- Current pipeline/seasonality: {seasonality}
- Policy and controls: {policy_controls}

Output:
1) Accrual calculation steps and required inputs.
2) Rollforward schedule: beginning, new accruals, settlements, ending.
3) Journal entry templates.
4) Sensitivity analysis and key risks.
5) Evidence checklist (contracts, claim data, approvals).

Be explicit about assumptions and lag timing.