For a tangible product, this refers to the distribution system — including the warehouse, trucks, sales force, retail outlets where it is sold, or places where it is given out for free.

对于有形产品，是指分销系统——包括仓库，运输，推销，零售终端，或者是免费发售的地点。

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Protection: the distribution of free or highly-subsidized insecticide-treated bednets to every person who needs one;

保护：向每一个需要者分发免费或高补贴的经杀虫剂处理的蚊帐；

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There is a food-for-work program to help keep people fed between the harvests and a free distribution of food or food vouchers in vulnerable communities.

尼日尔有一个以工换粮项目，这个项目帮助人们在作物收成到获得免费分发粮食或在弱势社区分发粮食券期间能够有饭吃。

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Nielsen BookScan's definition of bulk sales includes quantities bought by corporations or associations either for resale or free distribution, and quantities purchased by their authors, regardless of whether the writers intend to resell the books, give them away, or use them to fulfill a direct-marketing promotion.

WSJ: Authors Buy Their Way Onto Best-Seller Lists

Example: You can take a penalty-free distribution from either a 401(k) or an IRA to cover out-of-pocket medical expenses that exceed 10% of your adjusted gross income.

FORBES: 11 Ways To Tap Retirement Cash Early, Without A 10% Penalty

It is very important to remember that you cannot claim any of the college tax credits, including the AOTC, based on expenses that were used to calculate the tax-free portion of a distribution from a 529 college savings or prepaid plan, or a Coverdell Education Savings Account (ESA).

FORBES: College Tax Credit: The $2,500 American Opportunity Tax Credit