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  2. A round-trip transaction refers to a set of transactions where an asset is sold and subsequently repurchased by the original seller, often at a similar price, to artificially inflate volume or revenue without any real change in asset ownership.
    www.myaccountingcourse.com/round-trip-transacti…
    The name for the practice comes from "round trip" – a journey that takes you from one place to another and then back to your starting point. In essence, that's what's happening with financial round tripping: The companies involved start out in a certain financial position, and then they engage in a series of transactions.
    smallbusiness.chron.com/meaning-round-tripping-a…
    Round-tripping (finance) Round-tripping, also known as round-trip transactions or Lazy Susans, is defined by The Wall Street Journal as a form of barter that involves a company selling "an unused asset to another company, while at the same time agreeing to buy back the same or similar assets at about the same price."
    en.wikipedia.org/wiki/Round-tripping_(finance)
    What is Round Tripping? Round tripping occurs when one company sells to another party in order to generate, and later buys back the assets. The intent of doing so is to artificially boost a firm’s reported sales.
    www.accountingtools.com/articles/round-tripping
     
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    WEBNov 1, 2022 · A round trip, as the name suggests, means traveling from one point to another and then returning back to the same starting point, usually via the same route. This is considered to be a better way of …

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