Why are negative numbers not allowed on the Cigarette Distributor’s Monthly Inventory Report or its schedules?

To correctly complete Form RPD-41315, Cigarette Distributor’s Monthly Inventory Report, do not report negative amounts either on the form or on its schedules. A common reason for reporting negative numbers is entering incorrectly the number of cigarette packs returned. To avoid the problem, report returned packs on Schedule B. If the cigarette packs are destroyed or returned to the manufacturer, report them on Schedule C under the distributed code “L”.