There are 37 revised or new accounting procedures and 28 accounting forms and reports in the 2004 Supplement. Here is a sample of some key additions:A revised procedure and form for routing incoming cash receipts through the mailroom.A new procedure for processing credit card payments through an Internet site.New procedures for verifying that all shipments have been invoiced and correctly priced.A new customer credit application form.A new procedure for processing sales returns, as well as an integrated sales return authorization form and a sales return credit calculation form.New procedures for the monthly close, including the calculation of revenue under the percentage of completion method, immediate recognition of losses under construction contracts, calculation of the bad debt reserve, recording gains or losses on asset sales, testing assets for value impairment, calculating the value of stock appreciation rights (with an accompanying form), and the amortization of premiums or discounts on debt.