Terms of Service

Our Agreement with You

These Terms of Use govern your relationship with Hook and your use of our website, mobile app, and services.

Last updated: September 11, 2025

Introduction

These Terms of Use (“Agreement”) are between you and Hook Technologies Limited (“Hook,” “we,” “our,” or “us”). It governs your use of the Hook website, mobile app, and services (the “Platform”).

Hook is duly registered with the Nigeria Data Protection Commission (NDPC) as a Data Controller of Major Importance in line with the Nigeria Data Protection Act, 2023. We also comply with the Ghana Data Protection Act, 2012 (Act 843) and maintain registration with the Ghana Data Protection Commission (DPC) where required. This ensures your personal data is collected, stored, and processed in line with applicable national standards.

1. Acceptance of Terms

By registering and opening an account with Hook, you have unconditionally agreed to and accepted our terms of use. If you do not agree with any of these terms, please desist from using the Hook website, app, and its services.

Please note that these terms may be revised and reissued at any time. Your continued use of the Hook Platform will be deemed as an irrevocable acceptance of any revisions. Notwithstanding the above, we will strive to notify you of changes to these terms which significantly affect your rights and obligations. Such notices shall be sent to the email address you provided as part of your account registration and it is your responsibility to keep your contact information up-to-date.

2. Our Products And Offerings

Hook as a platform bridges the gap between individuals who need liquid cash and businesses who need discounted gift cards as a payment alternative. We provide services using our website (hook.ng), mobile app, and API (all together referred to as “Hook Platform”).

Our services enable individuals to exchange gift cards and vouchers for cash equivalent (herein referred to as ‘customers’ or ‘clients’ or ‘users’), and also enable businesses to get discounted gift cards as payment alternatives (herein referred to as ‘partners’).

3. Eligibility

To be eligible for the use of Hook Platform, you must:

  • Complete the registration process.
  • Not be less than 18 years of age as an individual and must possess the authority to accept the terms of use on behalf of or if it’s a company.
  • Not have been previously suspended or banned from the use of Hook Platform.
  • Pass all KYC and compliance requirements.
  • Not violate any law and regulation applicable to you, including but not limited to regulations on anti-money laundering, anti-corruption, and counter-terrorist financing.

4. Identity Verification

You hereby authorize Hook to, directly or through the use of a third party or parties, make any inquiries we consider necessary to verify your identity and/or your transaction and/or protect against fraud, including to query identity information contained in public reports (e.g., your name, address, past addresses, or date of birth), to query account information associated with your linked bank account (e.g., name or account balance), and to take action we reasonably deem necessary based on the results of such inquiries and reports. You further authorize any and all third parties to which such inquiries or requests may be directed to fully respond to such inquiries or requests.

5. Security of Account

Hook remains committed to the security of the platform, user data, and user assets, however, it is important that Hook users treat the login credentials used to access the platform as confidential information and avoid disclosure to any other party, or parties. As a user, you hereby agree that you are totally responsible for the security of your account and its login credentials.

Hook shall not be liable for any loss or damage caused by authorised or unauthorised use of your login credentials. You hereby acknowledge that you understand that Hook will never ask for your login credentials via email, SMS, social media, instant messenger, or any other channel.

6. Transaction Cancellation and Refund

Transactions on Hook may be cancelled within a certain time window if requested by a user. Transactions may also not be cancelled after a certain time window. You understand that the time window is totally dictated by Hook, and generally depends on the transaction status and the processing stage. You invariably agree that Hook ultimately dictates if a transaction may be cancelled or not.

Hook may also cancel a suspicious transaction, or if we believe it’s beyond our risk appetite, or if you are unable to provide all required information (like a purchase receipt) to verify the authenticity and legality of your transaction.

7. Transaction Modification

Hook may modify a transaction if submitted with wrong transaction details (perceived or otherwise). By using Hook, you agree that Hook may also modify your transaction in its best interest, or in your best interest, notwithstanding, our quality assurance policies ensure that you are satisfied as a user.

8. Prohibited Activities

The use of the Hook platform, or its services, or provided API prohibits that you:

  • Breach its terms of use or privacy policies.
  • Attempt to trade in an asset that was not legally obtained by you.
  • Facilitate, engage or partake in any fraudulent activities including but not limited to any actions to defraud Hook, its users, or any individual or company.
  • Breach any laws and regulations applicable to you.
  • Act in a defamatory or harassing manner to Hook, its agents, or its users.
  • Provide false personal information.
  • Carry out automated activities that consume an unreasonable amount of Hook’s infrastructure.

You hereby acknowledge that Hook reserves the right to restrict or terminate access to your Hook account or take legal actions upon the reasonable suspicion or conviction that you have carried out any of the prohibited activities.

9. Proprietary Rights

You acknowledge and agree that Hook is the exclusive owner of all intellectual property rights, including the Hook Platform, services, logos, trade names, brand names, designs, and necessary software used in connection with the Hook Platform. However, any proprietary rights associated with third-party logos, trade names, brand names, and designs shall belong to those third parties.

The Hook Platform may feature proprietary logos, service marks, and trademarks owned or used by the Company or others. Hook is not granting you any licence to use these proprietary marks by displaying them on the Platform, and unauthorised use may violate intellectual property laws.

You understand and acknowledge that Hook owns the Hook Platform, and these Terms and Conditions do not transfer any ownership, rights, or title from the Hook to you or any third party.

10. Privacy Policy

By using the Hook Platform, you acknowledge and agree to be bound by the terms of our Privacy Policy, which is incorporated by reference into these Terms and Conditions and can be found here.

Our Privacy Policy outlines the collection, use, and disclosure of personal information and other data by the Hook Platform. You are responsible for reviewing our Privacy Policy to understand how we use your information and data.

We may update or revise our Privacy Policy from time to time, and any changes will be effective immediately upon posting the revised Privacy Policy on the Hook Platform. By continuing to use the Hook Platform after any changes to the Privacy Policy, you agree to be bound by the updated or revised Privacy Policy.

11. Account Monitoring, Suspension, or Termination

Upon probable cause to believe that you have acted in violation of these Terms and Conditions or:

  • That any content or material or asset submitted or shared by you in or through the Hook platform violates these Terms of use or the intellectual property rights, other property rights, or the right to privacy of any third party.
  • We have reason to believe that your use of the Hook platform is in violation of any applicable law or regulation, or that you are using the services in a fraudulent manner or otherwise contrary to the purpose of this Agreement.
  • We have reason to believe that you have supplied false, misleading, or deceptive information in connection with your registration, identity verification, transactions, or any other use of the services, either to us or to another user.
  • You have not responded to our inquiries or supplied the information requested by us within a reasonable period of time.
  • We are required to do so under any applicable law, regulation, or an order issued by an authority.
  • If we determine that you have at any previous point in time violated this Agreement or any other agreement that you have entered into with us.

Upon the occurrence of ANY of the above, Hook shall immediately close, suspend or limit your account.

12. Grievance Policy

Hook believes in providing excellent service and strives to be sincere and transparent in its approach to customer service. Your confidence in us is of paramount importance to us and we would never place our personal growth before your interest.

We ensure a simply incredible and user-friendly experience for all our customers and in case of any complaint or concern, we do everything we can to fix them.

Hook has developed a procedure for prompt attention to the grievances of its customers with respect to various issues by setting up a “customer support” and “a dispute resolution mechanism”.

Customers can give their complaints/feedback only by using:

  • The live chat available on our public domain,
  • Calling our official contact number (+234 901 931 2249), or
  • Sending an email to help@hook.ng

You hereby agree that you are aware of our customer support channels, and we’re not liable for any damage or loss as a result of using any other unrecognized channel.

13. Disclaimers and Liability Limitation

  • Hook is not liable for delays or failures caused by events outside our control (e.g., internet outages, regulatory actions, natural disasters).
  • Third-party APIs or services used on the Platform may fail; we are not responsible for their performance.
  • To the fullest extent permitted by law, Hook disclaims liability for indirect, incidental, or consequential damages.

Hook makes use of the best services. Hook does not offer its services through social media. All transactions are done either on our official website (hook.ng), or on our mobile app downloadable on Apple Store or Google PlayStore.

14. Anti-Money Laundering Policy

Hook complies with:

  • The Money Laundering (Prohibition) Act, 2011 (as amended) (Nigeria).
  • The Terrorism (Prevention) Act, 2011 (as amended) (Nigeria).
  • The Central Bank of Nigeria AML/CFT Regulations, 2013.
  • The Ghana Anti-Money Laundering Act, 2020 (Act 1044) and related regulations.

We maintain transaction monitoring, reporting, and KYC processes, including cooperation with regulators such as the EFCC, SCUML, and the Ghana Financial Intelligence Centre (FIC).

15. Governing Law

This Agreement and the rights and obligations of the Parties hereunder shall be governed by and interpreted and construed as follows:

  • If you are in Nigeria, these Terms are governed by the laws of the Federal Republic of Nigeria.
  • If you are in Ghana, these Terms are governed by the laws of the Republic of Ghana.

16. Contact Details

If you have any questions or concerns regarding these Terms of Service, please contact us via:

Approved By Management
Updated this 11th day of September, 2025

Ready to trade with confidence?

Join 500,000+ users who trust Hook for fast, secure gift card trading.

Get started Learn more

Tag: amazon gift cards

  • $100 Amazon Gift Card To Nigerian Naira?

    Look no further, you can now sell $100 Amazon gift card in naira for about a current price of 665/$. This means you would get up to 66,500 Naira if you try to convert $100 Amazon gift card to naira on Hook today. 

    Amazon Gift Card rate is determined by the type of gift card, the demand for it, and the platform you plan to sell it. The USA Amazon cash receipt has always been the one with the highest rate.

    Amazon Gift Card was launched by the largest e-commerce in the world – Amazon. They do come with a certain amount of money which can be used to shop for items at the store.

    There are 3 different types of Amazon gift cards which are physical cards, e-gift cards, and print-at-home. The Amazon physical gift card can be purchased at physical retail stores or online. The E-gift card when purchased is sent to the buyer via mail or SMS.

    Print-at-home cards are ideal if you intend to share them at an event. It will be sent as a link via mail which recipients can print from. The other types include customized gift cards, reloadable gift cards, and corporate gift cards.

    When purchased, they can be redeemed on Amazon to purchase a variety of items like electronics, clothing, bedding, kitchen utensils, and many more. The gift card isn’t limited to Amazon products alone, it can be used for any item uploaded on the platform by any seller.

    The funds on an Amazon gift card never expire until you are ready to use it. Your Amazon gift card balance cannot be shared with anyone or used to buy other gift cards.

    What is Amazon Gift Card?

    Amazon gift card are pre-paid cards that can be redeemed for purchasing items on Amazon and can also be redeemed for cash on gift card exchange platforms.

    The Amazon gift cards are in 3 different types which include the physical card, eGift Cards (eCodes), and Anytime Gifts.

    What is Amazon Gift Card Trading?

    Amazon Gift Card trading is the ability or the process by which you exchange your gift cards for cash.

    You trade and redeem your Amazon Gift cards for money which can be in Dollar, Naira, Cedis etc.

    You can trade your Amazon Gift Card with Amazon Gift Card Buyer or Exchange Platforms on Hook.

    What is an Amazon Gift Card Used For?

    You can use an Amazon gift card to pay for almost any item on the Amazon.com website as well as some affiliated websites.

    You can easily buy Amazon gift cards here or from most retail stores.

    How to Sell Amazon Gift Cards In Nigeria

    Hook is the most trusted website to sell your Amazon gift cards in Nigeria.

    Established in 2019, Hook has been the go-to platform for selling Amazon Gift cards.

    To sell your gift cards now, quickly visit Hook and click on Get Started to submit your gift card.

    Your Amazon gift card will be redeemed within 2 – 5 minutes and you will receive your money in the bank account you provided.

    To sell on Hook;

    • Quickly, visit Hook.
    • On the home page, click on Get Started.
    • Register, Setup, and Login to your Account.
    • Locate and Click on the Sell Gift Cards Tab.
    • Submit your Amazon Gift card.
    • Wait for it to be Confirmed.
    • Enter your Bank Account Details for payment.

    Amazon Gift Cards and their Current Rates in Naira 2023

    Below is a table of Amazon gift cards and their current rates in Naira.

    Amazon Gift CardsRate in Naira
    USA no receipt $50 – $100400
    USA no receipt $25660
    USA no receipt $101 – $500430
    USA debit receipt $50 – $100665
    USA debit receipt $101 – $500430
    USA cash receipt $50 – $100665
    USA cash receipt $25 – $49600
    USA cash receipt $101 – $500490
    USA Ecode $50 – $200230
    UK Ecode 25 – 500180
    UK debit receipt 101 – 500330
    UK cash receipt 50 – 100665
    UK cash receipt 200 – 500300
    UK Amazon no receipt 25 – 500340
    UK Amazon debit receipt 50 -100360
    EUR receipt 25 – 500420
    EUR Ecode 25 – 500150
    CAD receipt $50 – $500230
    CAD no receipt $25 – $500180

    Read Also: How to Sell Sephora Gift Card For Cash

    How Much is $100 Amazon Gift Card In Naira?

    The $100 Amazon gift card currently has a current price of 665/$. This means you would get up to 66,500 Naira if you try to convert $100 Amazon gift card to naira on Hook today. 

    Click here to check the current rate.

    Can you Turn an Amazon Gift Card into Cash?

    Yes, you can easily turn your amazon gift card to cash within 2 minutes here on Hook and get paid in Naira.

    Which other Gift Card Can I Sell in Nigeria?

    If you are in Nigeria, you can also sell other gift cards on Hook and get paid immediately.

    Here are other gift cards you can also trade for cash in Nigeria: iTunes, Amex, Macy, eBay, BestBuy, Google, Nordstrom, Steam, Sephora, Amazon, Walmart, Visa, American Express and a lot more.

    Where to Sell Amazon Gift Cards in Nigeria?

    You can easily sell your Amazon Gift Cards and any other type of Gift Cards in Nigeria at a very high rate on Hook.

    Fast and Instant Payment is guaranteed.

    About Hook

    Hook Nigeria is a trading platform established in 2019 where you can sell your gift cards for instant Naira.

    Hook is the Best Gift Card Exchange Platform in Nigeria where you can exchange your Gift Cards at the Highest rates with fast and Instant Payment.

    On Hook You can trade and redeem the following Gift Cards within 2 Minutes:

    • Sell iTunes gift card for Naira
    • convert Amazon gift cards to cash
    • convert footlocker gift card
    • sell $100 apple ecode for naira
    • sell $50 Nordstrom gift cards
    • redeem Sephora gift card online
    • sell $100 Visa gift card for Naira
    • sell $25 Google Play for cash
    • sell $200 Google Play for Naira
    • sell $100 Walmart Visa gift card
    • sell $500 Walmart Visa gift card
    • convert $20 steam gift card to naira
    • exchange $100 Google play for naira
    • know how much is $200 Google Play card in naira today
    • Sell Google Play gift card at high rate.

    Why Use Hook For High Amazon Rates?

    Who doesn’t cherish good things? I’m sure you want the best out of your gift card. Then, your best bet is Hook. Hook is built with you in mind and we’ve ensured to make the trading experience as smooth as possible.

    Our second name should really be “Best Rates.” This is one of the top reasons our customers keep coming back. The best way to get the best value for your gift card is to sell them on Hook.

    Worried about security? We have the proper authentication on our platform to make sure your account and card details are safe. So, you have nothing to worry about. We got you covered.

    Talking about fast transactions. You don’t want to spend hours on what you can achieve within a few minutes. Selling gift cards on the Nosh platform takes no time at all.

    Instant payment with no charges. After every successful gift card trade, you can easily withdraw your funds with no fee attached. Your withdrawal time isn’t determined by anything. So, feel free to withdraw anytime any day.

    Our customer support team is always readily available to tend to your needs. Anytime any day, shoot your questions and you will be attended to. You can contact us via the in-app live chat, email, or call.

    Conclusion

    In conclusion, if you’re looking for the best place to Sell Amazon Gift Card in Nigeria, then Hook is your best bet.

    Follow the steps in the above guide to redeem and sell all your gift cards at the highest possible rates and make money.

    You also get to enjoy everlasting peace of mind when you start and continue to trade with us.

    Enjoy!

    GIFT CARD – DEFINITION

    A gift card is also known as a gift certificate in North America, or gift voucher or gift token in the UK is a prepaid stored-value money card, usually issued by a retailer or bank, to be used as an alternative to cash for purchases within a particular store or related businesses.

    Gift cards are also given out by employers or organizations as rewards or gifts.

    They may also be distributed by retailers and marketers as part of a promotion strategy, to entice the recipient to come in or return to the store, and at times such cards are called cash cards.

    Gift cards are generally redeemable only for purchases at the relevant retail premises and cannot be cashed out, and in some situations may be subject to an expiry date or fees. 

    American Express, MasterCard, and Visa offer generic gift cards that need not be redeemed at particular stores, which are widely used for cashback marketing strategies.

    A feature of these cards is that they are generally anonymous and are disposed of when the stored value on a card is exhausted.

    From the purchaser’s point of view, a gift card is a gift, given in place of an object which the recipient may not need, when the giving of cash as a present may be regarded as socially inappropriate.

    References for $100 Amazon Gift Card to Naira

    1. ^ “GIFT TOKEN”. Cambridge English Dictionary. Archived from the original on 16 September 2014. Retrieved 21 November 2018.
    2. ^ HORNE, DANIEL R. (2007). “Gift Cards: Disclosure One Step Removed”. The Journal of Consumer Affairs. 41 (2): 341–350. doi:10.1111/j.1745-6606.2007.00084.x. ISSN 0022-0078. JSTOR 23860062. Archived from the original on 8 October 2020. Retrieved 15 April 2021.
    3. ^ Jump up to:a b c d Hood, James R. (20 February 2006). “Congress Considers New Gift Card Rules”. consumeraffairs.com. Archived from the original on 8 March 2012. Retrieved 16 June 2008.
    4. ^ “2012 Holiday Gift Card Spending Report”. giftcardlab.com. 26 November 2012. Archived from the original on 3 December 2013. Retrieved 12 January 2013.
    5. ^ “Gift Cards and Financial Reporting”. archives.cpajournal.com. Archived from the original on 15 April 2021. Retrieved 15 April 2021.
  • How Much is $200 Amazon Gift Card in Naira Today?

    How Much is $200 Amazon Gift Card in Naira Today?

    How Much is $200 Amazon Gift Card in Naira Today?

    How Much is $200 Amazon Gift Card in Naira Today?: Amazon gift cards are a popular and convenient way to give a gift to someone special. Whether you’re looking for a birthday present, a thank-you gift, or just a way to show your appreciation, Amazon gift cards are a great choice.

    One of the great things about Amazon gift cards is the flexibility they offer. You can choose from a wide range of designs and denominations, so you can find the perfect gift card for any occasion. You can even customize the gift card with a personal message or photo.

    Another advantage of Amazon gift cards is their convenience. You can order them online and have them delivered via email, making it easy to send a gift from anywhere in the world. If you’re running short on time, you can also print out a gift card and give it to the recipient in person.

    But what about the recipient? They’ll appreciate the flexibility that comes with an Amazon gift card, too. They can use it to purchase anything from Amazon’s vast selection of products, including books, electronics, clothing, and more. They can even use it to pay for Amazon Prime membership, which gives them access to free two-day shipping, streaming of movies and TV shows, and more.

    If you’re considering giving an Amazon gift card, there are a few things to keep in mind. First, make sure you’re buying the gift card from a reputable source. There have been cases of fake or scam gift cards being sold online, so it’s important to be careful. You can avoid these issues by only buying gift cards from Amazon or a trusted retailer.

    Another thing to consider is the expiration date. Some Amazon gift cards have an expiration date, so be sure to check the terms and conditions before you buy. You can usually find this information on the back of the gift card or on the website where you’re purchasing it.

    Overall, Amazon gift cards are a great gift idea for anyone on your list. They’re convenient, flexible, and sure to be appreciated. So next time you’re looking for the perfect present, consider giving an Amazon gift card.

    How Much Is A $100 Amazon Gift Card?

    The current rate of an Amazon gift card today is 800/$. Using the Hook Rate Calculator, a $100 Amazon card sells for 80,000 NGN – 90,000 NGN at a rate of 800. Note that this depends on the sub-category of the Amazon gift card you enter. You can check the current rate of Amazon gift cards on the gift card rate calculator, at the point of reading this article.

    How Much Is A $200 Amazon Gift Card In Naira Today?

    Generally, the USA Amazon cash receipt is always one of the highest when it comes to Amazon gift card rates. The current rate for a $200 Amazon gift card is 800/$. This means you would get 160,000 Naira for this asset.

    How to Sell Amazon Gift Cards To Naira On Hook?

    If you have a $200 Amazon gift card and you want to sell it, here’s how to sell it on Hook.

    If you’re looking to exchange your Amazon gift card for cash in Nigeria, using an online platform like Hook can be a convenient option. In this guide, we will walk you through the steps to exchange your Macy’s gift card for naira on Hook, from creating an account to receiving your payment.

    How to Convert Your Amazon Gift Card into Money?

    1. Create an account via our website or mobile app.
    2. Download the Hook Mobile App from Google Play Store or Apple Store.
    3. Register and set up your account profile.
    4. Optionally, verify your BVN for added security.
    5. Add your bank account details for easy fund withdrawal.
    6. Click “TRADE GIFT CARDS” and select “SELL GIFT CARDS.”
    7. Search for a Amazon gift card.
    8. Specify the currency and card type (Physical card, Ecode, Receipt, etc.).
    9. Enter card details: sub-category, value, and amount.
    10. Review the cash payout in Naira and proceed.
    11. Verify the gift card by entering the Ecode or uploading a photo.
    12. Confirm the transaction and receive instant cash in your account wallet for withdrawal.

    Start trading gift cards with ease on our platform today! For any queries, feel free to contact us. Happy trading!

    In conclusion, platforms like Hook have significantly improved the process of exchanging Amazon’s gift cards for cash, offering a convenient and straightforward solution. While there are various options available for converting your gift card, Hook provides numerous benefits, including flexibility, security, and ease of use. By using our platform, you can enjoy a hassle-free exchange experience, making it a highly recommended option for anyone looking to sell their Amazon s gift card.

    Why Should You Trade on Hook?

    1. Transaction speed

    Hook is widely known among its users for its quick transaction speed. All transactions are completed in under 5 minutes. When you need to exchange swiftly without delay, Hook is your best bet.

    2. High rates

    Looking for high rates for your gift cards? No other platform like Hook offers those exciting offers. You can also check the current rate for any gift card of your choice.

    3. Seamless transaction

    Abolish the idea of difficult gift card trading. With the Hook app, enjoy the benefit of seamless transactions.

    4. Excellent Customer service

    In case of any issues while selling your gift cards or during gift card purchases, do not hesitate to reach out to our customer support line. You will be attended to promptly and appropriately.

    5. Safe transaction

    All your details and card information are well-secured on the platform. You have no reason to fear.

    6. Guaranteed payment

    I understand the fear associated with gift card trading due to the large number of fake exchange agents on the internet. Here, your payment is processed immediately after a successful transaction.

    GIFT CARD – DEFINITION

    A gift card is also known as a gift certificate in North America, or gift voucher or gift token in the UK is a prepaid stored-value money card, usually issued by a retailer or bank, to be used as an alternative to cash for purchases within a particular store or related businesses.

    Gift cards are also given out by employers or organizations as rewards or gifts.

    They may also be distributed by retailers and marketers as part of a promotion strategy, to entice the recipient to come in or return to the store, and at times such cards are called cash cards.

    Gift cards are generally redeemable only for purchases at the relevant retail premises and cannot be cashed out, and in some situations may be subject to an expiry date or fees. 

    American Express, MasterCard, and Visa offer generic gift cards that need not be redeemed at particular stores, which are widely used for cashback marketing strategies.

    A feature of these cards is that they are generally anonymous and are disposed of when the stored value on a card is exhausted.

    From the purchaser’s point of view, a gift card is a gift, given in place of an object which the recipient may not need, when the giving of cash as a present may be regarded as socially inappropriate.

    References for $200 Amazon Gift Card to Naira

    1. ^ “GIFT TOKEN”. Cambridge English Dictionary. Archived from the original on 16 September 2014. Retrieved 21 November 2018.
    2. ^ HORNE, DANIEL R. (2007). “Gift Cards: Disclosure One Step Removed”. The Journal of Consumer Affairs. 41 (2): 341–350. doi:10.1111/j.1745-6606.2007.00084.x. ISSN 0022-0078. JSTOR 23860062. Archived from the original on 8 October 2020. Retrieved 15 April 2021.
    3. ^ Jump up to:a b c d Hood, James R. (20 February 2006). “Congress Considers New Gift Card Rules”. consumeraffairs.com. Archived from the original on 8 March 2012. Retrieved 16 June 2008.
    4. ^ “2012 Holiday Gift Card Spending Report”. giftcardlab.com. 26 November 2012. Archived from the original on 3 December 2013. Retrieved 12 January 2013.
    5. ^ “Gift Cards and Financial Reporting”. archives.cpajournal.com. Archived from the original on 15 April 2021. Retrieved 15 April 2021.