Ok guys and gals, with the price of fuel on the rise I am thinking about using a Shell credit card for my fuel purchases. Here is my Question and keep in mind theese figures are made up prices. I purchase $2000 of fuel for my mowers this year and with this Shell card I get 5% back which comes to $100. I have reciepts for $2000 but on the books it shows up as $1900, do you all that do this now claim the $100 and put it in your pocket or show it as income. And if you claim it on your books, do you show it as a mow or what?