The correct answer is C. Undertaking responsibility of payment from buyers.
Del credere commission is a type of commission paid to an agent who undertakes the risk of non-payment by the buyer. This means that the agent is responsible for collecting payment from the buyer, even if the buyer does not pay. The agent is paid a commission on the sale, regardless of whether or not the buyer pays.
Option A is incorrect because del credere commission is not paid for the agent’s hard work. The agent is paid a commission regardless of how much work they do.
Option B is incorrect because del credere commission is not paid to meet incidental expenses. The agent is responsible for meeting their own incidental expenses.
Option D is incorrect because del credere commission is not paid for achieving targets of sales set by the principal. The agent is paid a commission on the sale, regardless of whether or not they achieve the principal’s sales targets.