channel stuffing
n. To artificially boost sales at the end of a fiscal year by offering distributors and dealers special incentives to purchase more goods than they need.

Example Citation:
"Two of the suits allege that the company failed to disclose an 'early buyout' program that allowed retailers to purchase grills in November and December, keep them in Sunbeam warehouses and not pay for them until June. The allegation is that the program, sometimes called channel-stuffing, masked declining grill sales."
—David Sedore, "Five more class actions target Sunbeam," Palm Beach Daily Business Review

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