The "kickbacks" you refer to see called "Dealer Holdback". Dealer Hold back in both the automobile and POWERSPORTS Industries is not "Profit". The way it works is this:
Dealer orders unit, dealer is billed unit cost, transportation charge and approx 3% surcharge. The Surcharge is the Holdback. When the unit is shipped to the dealer the dealer is billed for the sum of the three. Most dealers can't afford to pay cash up front for their inventory so they "Floor" it. The credit branch Of The parent company pays the manufacturer and the dealer owes the Credit Branch for the unit. The manufacturer still holds the 3% the dealer paid him. When the unit is sold and warranty registered the Credit Company gets paid by the dealer. Depending upon the manufacturer, the hold back gets credited back to the dealers parts account on a monthly, semi-annual, seasonal, or in some cases, annual basis. This guarantees the mother company that the dealer can pay his parts bill. The manufacturer earns interest in the holdback money he retains, the dealer never received any of that interest. So, let's say the dealer carries $1,000,000 in inventory. 3% of $1,000,000 is $30,000. A significant chunk of change. Enough to find at least one semester of the Dealers daughter's college every year.
Most dealers won't get into the hold back to sell a unit unless it is over 1 year old. Why? Because most Of the manufactures Credit Companies recognize that a unit that has had a birthday may be new but isn't worth what the dealer paid and is carrying it in his books for so they make him pay some principle on that unit. There are frequently Manufacturer programs which rebate money to the dealer for selling old model units. This often enables the dealer to sell below factory invoice. Sometimes the details of these factory programs are available in industry magazines or on the web at died like Edmunds, Kelly, Motorcycle Industry News etc.