When accounting for an initial public offering (IPO) bonus given to vendors, the treatment depends on the nature of the bonus and the terms of the arrangement. If the bonus is considered a reduction in the purchase price or a rebate on goods or services already provided, it would be recorded as a reduction in the cost of goods sold (COGS) or operating expenses, depending on the vendor relationship.

According to ASC 606, Revenue from Contracts with Customers, if the bonus is tied to future purchases or performance, it may be treated as a separate performance obligation. In this case, the value of the bonus would be recognized as a liability when the IPO occurs, and then derecognized over time as the vendor provides the goods or services or meets the specified conditions.

It's essential to assess the specific facts and circumstances surrounding the IPO bonus to determine the appropriate accounting treatment. The company should consult with its auditors and consider any relevant guidance to ensure compliance with US GAAP.