Description
This report creates a statement that customers have been billed for thequantities reported to the circulation audit organization. This is doneby comparing reported quantities and billed quantities and amounts.
Note
The audit report quantities are assigned according to their shippingperiod. However, billed quantities and amounts are assigned similarlyto accrual for specific periods in Financial Accounting (see below,particularly in the accrual examples described). In some cases, thisleads to a difference from the temporal assignment which can result ina difference between the listed audit report quantity and the billedquantity. There is no guarantee that these quantities will matchperfectly.
The audit rules require that this statement be differentiated accordingto 'price groups'. In IS-M/SD, this corresponds to different conditionsof the condition type 'Purchase price' (indicated by the conditionclass 'B' in the condition type). Alternatively, you can select theparameter 'Price group instead of condition type' so that the pricegroup is used as the drilldown criterion instead of the condition type.
Accrual of billing quantities and amounts for specific times

• With an active FI/CO interface (available for activation from 4.02):

Accrual of billing amounts for specific times takes place in accordancewith the FI/CO interface if it was active when billing transfer tookplace or the billing document has not yet been transferred.

• For all other billing documents of with an inactive FI/CO interface:

Accrual of revenue distribution is divided equally between all themonths affected according to the monthly accrual settings in FinancialAccounting (months are rounded down, see examples). Accrual alwaystakes place monthly beginning with the initial billing date.
This is illustrated by the following examples:
If billing has been performed for an order from June 15 to July 14, thefull billing amount is attributed to June.
If billing has been performed from June 15, 1996 to June 14, 1997, 1/12is accrued for each month from June 1996 to May 1997. This means the'next' month is only taken into account if the billing period exceeds afull month.

Precondition
Daily circulation audit statistics must have been updated so that it ispossible to determine the audit quantities to be reported. Billingdocuments must have been created for the period that is to beevaluated.
Billing documents must be transferred before monthly accrual can takeplace, since an accrual date is only set when the transfer takes place.
To enable a meaningful weighting of order quantities (for example,partial subscriptions/full subscriptions), the subscription weightingin the mix offers for the editions must be specified as a fraction(with numerator and denominator). If no weighting is maintained, anappropriate message is displayed in the list for each billing documentaffected.

Output
The list is sorted as follows: Publication, edition, year, month,circulation audit category, assignable sales volume.
The list contains the following data:
List header:


• Audit period


• Publication

List fields:
Edition
Assignable sales volume
Month/year in audit period
Circulation audit category
Billing frequency
Price frequency
Condition type or price group
Purchase price
Number of publication days
Audit quantity
Billed quantity
Total of all surcharges
Total of all discounts
Net invoice value
VAT
Gross invoice value
Currency indicator

Note on billed quantity
The billed quantity is the quantity for which billing was performedusing billing items. Please note the following special features:


• In billing documents where period prices are calculated, this is the
purchase quantity in the order. Partial subscriptions are weightedaccordingly:
Billing quantity =
,, ,, Purchase quantity
,, ,, * Partial subscription weighting for service type
,, ,, * (publ.dates in part of month purchased/publ.dates in month)

• When deliveries are charged in billing documents, partial subscription
weighting is irrelevant since only one day in the month is billed inthe item. The following applies:
Billing quantity = Purchase quantity / publication dates in month
(simplified formula for period prices)
The division is necessary so that meaningful totals can be formed usingthe various price types 'delivery/period price' when a control breaktakes place.

• This gives rise to the following approximate calculation:

CA quantity = billed quantity * number of publication dates
Differences arise due to rounding errors, due to the imprecision of thepartial subscription weighting and the fact that accrual is notpossible (due to assignment of incorrect month to revenue, see below).

Note on origin and meaning of some characteristics:


• "Assignable sales volume" and "Month/year in audit period"

These two characteristics should be viewed together. If the FI/COinterface is not active, revenue for a billing document is distributedbetween all full months in the period, calculated from the first monthof the billing period (see above). If the FI/CO interface is active,period distribution is performed according to your system settings(user exits if applicable).
However, if a month to which accrual is to be performed is before theaccrual data (specified for transfer to Financial Accounting), thismonth's revenue is classified as 'not assignable': the amount is postedto the month of the accrual date and marked with the value 'N' (notassignable) in the 'Assignable sales volume' indicator. Otherwise, thisindicator has the value 'Y' (assignable).
Example 1:
Billing period 1 January 1999 to 31 December 1999, transfer takes placewith the accrual date 1 January 1999. The billing amounts aredistributed in twelfths between months 01 to 12 as assignable salesvolume (indicator 'Y').
Example 2:
Billing period 1 January 1999 to 31 December 1999 for a magazine,January and February purchased as back issues. Transfer takes placewith the accrual date 1 March 1999, since, for example, the order wasrecorded as a backdated subscription and settlement only took place on1 March 1999. Here, the billing amounts are distributed in twelfthsbetween months 03 to 12 as assignable sales volume (similarly totransfer). The amounts belonging to January and February are accrued intwelfths to month 03 (March), as they cannot be accrued retroactively,but here as sales volume that cannot be assigned (indicator 'N').
Example 3:
Retroactive billing (e.g. redirection or suspension credit memo) from15 January 1999 to 15 February 1999, billing and transfer on 28February 1999. Here, the January amount (1/2 of the billing document)is accrued to month 02 (February) as sales volume that cannot beassigned (since it only came into being in February). The Februaryamount (1/2 the billing document) is assigned as assignable salesvolume to February.
CAUTION: Since the selection of the month refers to the publicationdate of the settled copies, the following happens if you select themonth 01 in 1999. The 'January part' of the billing document isselected. However, since this amount (not assignable) is accrued toFebruary, the list contains a line with the month 02/1999 and theassignment indicator 'N'. This line indicates that the amounts in thisline were assigned to month 02/1999 although they actually belong toexpenses from previous months but could not be assigned to thesemonths.

• Currency indicator -

If you did not make an entry for the statistics currency:
The billed quantity and amounts are assigned to the currency of thebilling document in question. The IVW quantities are assigned to thecurrency key of the hard currency of the country being supplied. If thehard currency is not entered in the Customizing settings for thecountry tables, the (audited) IVW quantities cannot be assigned to acurrency. The system creates two lines for each characteristiccombination: one line contains the IVW quantities with a blank currencykey and the other line contains all other indicators where the currencykey is specified from the billing documents in question.
If you specified a statistics currency:
All billing amounts with a different currency are converted to thestatistics currency so that all amounts are listed in this currency.Conversion is performed with the exchange rate type and for the pricedate of the billing document in question.

Totals:


• Subtotal for each circulation audit category including group
categories, marked with '*' in the fields BP to PDt.

• Subtotal for each publication/edition marked by '*' in the fields S to
PDt (this subtotal is not displayed if the entire list is summarized bypublication so that the edition is not displayed in the list).

• Subtotal for each publication marked by '*' in the fields Edition to
PDt.

Output control
You can influence the list structure by setting parameters on theselection screen as follows:


• Diff.assignability indicator: If you select this indicator, the program
displays a plus/minus sign denoting positive billing documents (debits)and negative billing documents (credits) in the assignabilityindicator. The billing documents are then displayed in separate lines.

• Summarize overall list: This control option allows you to decide:

To display the edition as before as a characteristic column in the list(parameter 'Edition')
or
To create the list without a column for the edition, i.e. summarize theentire list at publication level (parameter 'Publication')

• Summarization levels: Here you can control the individual and total
lines to be displayed in the list
Individual lines: display all individual lines
AR categories: subtotal(s) for each audit report category
AR hierarchy: audit report hierarchy levels for each audit rpt category
Publication/edition: subtotal(s) for each publication/edition
Publication: Subtotal(s) per edition
Totals sheet: Display totals sheet with overall totals per AR category

Possible causes of differences between audit report quantity andbilling quantity


• Algorithm to determine weighted billing quantity for partial
subscriptions
The system uses the partial subscription weighting from the servicetype of the edition purchased to determine a weighted billing quantityfor partial subscriptions. This is a fraction that can differ from theactual value in a month. For example (July/1998):
Delivery quantity for Saturday subscription inn 07/98 4/27 = 0.148...
Weighted billing quantity according to weighting 1/6 = 0.166...
For Saturday subscriptions, a higher billing quantity is listed than isactually the case in the month 07/1998.

• Logic of temporal accrual (1)

The audit report quantities are assigned according to their shippingperiod. However, billed quantities and amounts are assigned similarlyto temporal accrual in Financial Accounting (see above). In some cases,there may be a difference as regards the temporal assignment inparticular in the case of rotating billing, which can lead todifferences between the audit report quantity and the billing quantity.

• Logic of temporal accrual (2)

Retroactive billing documents are assigned to a later month (asnon-assignable) (see above). For example:
Billing is performed in advance for subscriptions for 07/1998. Some ofthese subscriptions are subject to redirections or suspensions and aretherefore initially not included as delivered units in the circulationauditing organization's delivery statistics.
Credit memos for suspensions are only billed and transferred in thesubsequent periods. This means that the following months containnegative billing quantities (non-assignable since retroactive) andthese correct the excess items billed by reducing the figures.