ADJUSTMENT OF AGENTS DEPOSITS AGAINST OUTSTANDING DUES:

Publisher may seek to appropriate the agents deposits held by him against the outstanding dues of the said agent by passing appropriate accounting entries in the books and records. In all such cases, publisher is required to give a due notice in writing to such an agent whose deposits have been appropriated on account of outstandings at the end of the audit period. In such cases, reversal of the accounting entry after the close of the audit period is not permissible.

ONACCOUNT PAYMENTS BY AGENTS:

Onaccount payments received from agents / sub-agents without mentioning the name of the publication may be appropriated on pro-rata basis amongst ABC as well as non-ABC publications in cases where both ABC as well as non-ABC publications are billed together.

OUTSTANDINGS:

Whilst calculating the qualifying copies under Part “A” of the ABC certificate of circulation outstanding payment for copies supplied to agents at the end of the audit period as under have to be excluded.

1. Local agents - outstanding for more than one month's supply
2. Outstation agents – copies outstanding for more than two months supply
3. Railway book stalls – copies outstanding for more than four months supply Qualifying Copies which were outstanding for payment in the previous audit period and excluded but payments for which have been received in the immediate subsequent audit period are to be added back as qualifying sales for certification under Part “A” in the immediate subsequent period equally over the entire audit period of six months.