The running account

The running account with the principal for Aug 2026, as Arkan Distribution keeps it in Zoho Books, checked against Payable to principal (2120) in the group chart of accounts at each month end. The account carries 21 months; this is one of them. Reconciled from the principal’s statement rather than posted from it, so the second column is what the vendor says and not what the books hold.

How the claim programmes came to be recorded, and what the principal register says about who invoices. Both are read at the top of every screen that uses them rather than recorded once and forgotten, and a dagger marks an assumed term wherever one is shown.

The stock positions against the dealer price feed. Exposure is the most recent cut in dealer price times every unit still in the channel. Total exposure 1,639,537 USD, of which 722,963 is inside the claim window and 53 positions are time-barred. Positions are listed largest first; the first 30 of 89 are shown, and the total above is of all of them. 1,184,032 of it sits in Nigeria and Tanzania and Uganda and Ghana, from which cash cannot be freely repatriated. The feed records this as “Mid-year repricing ahead of the second-half line-up.”. That figure is the vendor’s and is not the cut valued here: the cuts above are measured from one price to the next and carry whatever else moved in the same month, so the two are close rather than equal, and neither is derived from the other. The stock read carries 3 monthly positions, from 30 Jun 2026 to 31 Aug 2026. Each model and market is counted once, at the latest position it holds: the earlier ones are the same handsets a month before and adding them would count the same stock 3 times. The price feed read here runs from 1 Apr 2024 to 1 Aug 2026, which is 11 days before the reporting date. Each position stands against the most recent cut on or before its own date, so a position from an earlier month is not restated against a repricing that came after it. Eligibility is computed from the programme window against the oldest receipt date — never assumed — but the window itself is an assumption: 30 days†, which is this application’s reading rather than an agreed term.

A programme total re-reads and lists the very claims it adds. † marks a term this application has assumed: every window, rate and filing deadline in the last column is its reading of ordinary vendor practice, because the distributor agreement is not held. Each is data rather than code, so when the agreement arrives it is data entry and the figures change with it.

The dealer price feed against the stock positions. One model in one market, against the weighted cost of the stock actually held at 12 Aug 2026 — not a standard cost, so the rule moves as stock is bought and sold. A hairline marks a move that took more than a twentieth off the price. 16 such moves sit in this series; the three largest are labelled.

Sell-in and sell-out of Arkan Distribution. Sell-out is reported by the market and is not a ledger figure, so it is as good as the dealers’ reporting and is not reconciled to a voucher.

A figure missing because a read failed and a figure missing because there is nothing to show are different facts, and a screen that renders both as a blank cell tells the reader neither.