Tours or activities that are provided free of charge, usually for promotional or marketing purposes. Comps are most commonly provided to travel industry trade such as travel agents, local sales partners, or bloggers for the purposes of garnering positive referrals and increased sales.
For tracking purposes, it is best to use a promotional code or other tracking method to ensure that all comps are properly accounted for in the tour operator software. The promotional code should reduce the amount payable to $0 (or equivalent in the operator's base currency). In this way, the When reviewing monthly or annual revenues, comps should be allocated as marketing expense.
For details about using promotional codes see: How to create promo codes using rules