I have worked at dealerships selling NH, CaseIH, Mahindra, Kioti and Kubota. None credit or pay dealers for assembling machines or PDI. Actually the opposite is true in some cases, meaning that when a machine is offered to a dealer either assembled or crated the assembled machine will carry an assembly charge with it and usually a higher freight charge than a crated unit.
Are you sure?
Usually, few know, those knowing depending upon entity type, e.g., sole proprietortship, partnership, corporation, LLC, etc.
Aside from (perhaps, outside) accountants and "bookkeepers," few employees would know definitively.
This is not to mean that management might not tell employees otherwise.
SDT