The running account
What is owed back by the vendor, what a price cut has already cost on stock still in the channel, and what is about to fall out of its claim window.
What is owed back by the vendor, what a price cut has already cost on stock still in the channel, and what is about to fall out of its claim window.
Arkan Distribution, at 12 Aug 2026. Every claim window on this screen comes from a programme this demo assumes rather than one the group holds the agreement for.
Arkan Distribution, at 12 Aug 2026. Every claim window on this screen comes from a programme this demo assumes rather than one the group holds the agreement for.
What can still be claimed back
At 12 Aug 2026Of 116,445 of total exposure, 103,818 sits on 24 positions whose window has already closed. That part is not exposure any more, it is a loss.
The exposure is measured: units still in the channel times the fall in dealer price, position by position. The total is added here from those positions, each of which opens its own workings in the table below. What is assumed is the deadline — the programme window is this application’s reading rather than an agreed term† — so the split between claimable and time-barred is an assumption about the date, not about the money.
The exposure is measured: units still in the channel times the fall in dealer price, position by position. The total is added here from those positions, each of which opens its own workings in the table below. What is assumed is the deadline — the programme window is this application’s reading rather than an agreed term† — so the split between claimable and time-barred is an assumption about the date, not about the money.
The running account
Aug 2026 · USDOur books beside the principal’s statement, line by line, and the closing balance checked against the account the schedule summarises. A difference between the two columns is not an error until one side is shown to be wrong — it is the thing to take to the vendor.
Our books beside the principal’s statement, line by line, and the closing balance checked against the account the schedule summarises. A difference between the two columns is not an error until one side is shown to be wrong — it is the thing to take to the vendor.
| Line | Our books · Zoho BooksUSD | Their statement · Samsung Electronics MEA FZEUSD | DifferenceUSD | Agreement |
|---|---|---|---|---|
| Owed to the principal at 31 Jul 2026 | ||||
| Ship and debit | Agreed | |||
| Stock rotation | Agreed | |||
| Sell-out rebate | Not acknowledged | |||
| Price protection | Not acknowledged | |||
| Co-op marketing | Denied | |||
| Warranty and DOA | Not acknowledged | |||
| Movement in the month | (114,226) | |||
| Closing per this schedule | 28,038,993 | |||
| Closing per the booksPayable to principal (2120), at 31 Aug 2026 | ||||
| Difference | 0 | The schedule ties to account 2120. Opening plus the movements above is exactly the closing balance in the books. | ||
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.
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.
Where the two books differ
1 line · USDOn one line the principal has answered with a different figure. Our books carry against the principal’s USD — a gap of (16,849). That is money the vendor denies, and it is what to take to them.
A further 3 lines, worth (270,486), the principal has not answered and no settlement period explains. That is neither agreement nor dispute: it is a line nobody has looked at.
Each total re-reads and lists the very lines it adds, so a total and its workings can never drift apart.
Each total re-reads and lists the very lines it adds, so a total and its workings can never drift apart.
What this screen rests on
ProvenanceEvery claim programme on this screen is an assumption. The group does not hold the Samsung Electronics MEA FZE distributor agreement, so every window, rate, evidence requirement and deadline below is this application’s reading of ordinary vendor practice — not anything the vendor has agreed. Each one is marked where it is used.
Who invoices is unconfirmed. The register records the relationship with Samsung Electronics MEA FZE as “unconfirmed — verify who invoices”, and the answer decides whether these claims exist at all: a direct partner claims in its own name, whereas a sub-distributor usually cannot claim at all and can only ask whoever holds the agreement to claim on its behalf. Until it is established, every claim below is drawn as though this group may raise it.
Cash realised in Nigeria and Ghana and Tanzania and Uganda cannot be freely moved. Any total on this screen that implies spendable money overstates it by that much.
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.
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.
Price exposure
USDWhat the last price cut costs on units still in the channel — units owned plus units at sub-dealers that have not sold through. Stock at a sub-dealer has not reached an end customer, so it is still this group’s exposure.
What the last price cut costs on units still in the channel — units owned plus units at sub-dealers that have not sold through. Stock at a sub-dealer has not reached an end customer, so it is still this group’s exposure.
| Model | Market | Ownedunits | At sub-dealerunits | ExposureUSD | Claim window |
|---|---|---|---|---|---|
| Galaxy A06 | Kenya | 8,238 | 5,413 | Closed 31 days ago | |
| Galaxy A06 | Nigeriacash restricted | 8,322 | 5,468 | Closed 71 days ago | |
| Galaxy A06 | Kenya | 7,493 | 4,924 | Closed 66 days ago | |
| Galaxy A06 | Nigeriacash restricted | 7,318 | 4,809 | Closed 46 days ago | |
| Galaxy A06 | Nigeriacash restricted | 7,107 | 4,670 | Closed 15 days ago | |
| Galaxy A06 | Kenya | 6,605 | 4,341 | Closed 54 days ago | |
| Galaxy A06 | Ghanacash restricted | 5,843 | 3,840 | Closed 17 days ago | |
| Galaxy A06 | Kenya | 7,074 | 4,649 | 26 days left | |
| Galaxy A06 | Ghanacash restricted | 5,510 | 3,621 | Closed 14 days ago | |
| Galaxy A06 | Tanzaniacash restricted | 5,060 | 3,325 | Closed 7 days ago | |
| Galaxy A06 | Nigeriacash restricted | 5,941 | 3,904 | Closed 33 days ago | |
| Galaxy A06 | Ugandacash restricted | 4,082 | 2,682 | 29 days left | |
| Galaxy A06 | Ghanacash restricted | 4,913 | 3,228 | Closed 71 days ago | |
| Galaxy A06 | Ghanacash restricted | 3,856 | 2,534 | Closed 71 days ago | |
| Galaxy A06 | Ghanacash restricted | 4,693 | 3,084 | Closed 7 days ago | |
| Galaxy A06 | Tanzaniacash restricted | 4,757 | 3,126 | Closed 14 days ago | |
| Galaxy A06 | Tanzaniacash restricted | 3,583 | 2,354 | Closed 71 days ago | |
| Galaxy A06 | Ugandacash restricted | 4,059 | 2,668 | Closed 68 days ago | |
| Galaxy A06 | Nigeriacash restricted | 4,354 | 2,861 | Closed 6 days ago | |
| Galaxy A06 | Tanzaniacash restricted | 3,182 | 2,091 | 20 days left | |
| Galaxy A06 | Ugandacash restricted | 3,592 | 2,361 | Closed 2 days ago | |
| Galaxy A06 | Kenya | 3,661 | 2,406 | Closed 36 days ago | |
| Galaxy A06 | Tanzaniacash restricted | 3,562 | 2,341 | Closed 48 days ago | |
| Galaxy A06 | Ugandacash restricted | 2,748 | 1,806 | Closed 70 days ago | |
| Galaxy A06 | Tanzaniacash restricted | 2,598 | 1,707 | Closed 19 days ago | |
| Galaxy A06 | Ugandacash restricted | 2,082 | 1,368 | Closed 28 days ago | |
| Galaxy A06 | Ugandacash restricted | 1,512 | 994 | Closed 57 days ago |
89 per cent of the exposure has already fallen out of its claim window
USD, at 12 Aug 2026. The lighter bar is what has already fallen out of its claim window.
The stock positions against the dealer price feed. Exposure is units owned plus units at sub-dealers, times the fall in dealer price. Whether it is still claimable rests on an assumed programme window.
The price exposure is spread across 5 markets, none holding half of it
USD, at 12 Aug 2026. One hue, light to dark.
The stock positions against the dealer price feed. Exposure is units owned plus units at sub-dealers, times the fall in dealer price.
The stock positions against the dealer price feed. Exposure is the fall in dealer price times every unit still in the channel. Total exposure 116,445 USD, of which 12,627 is inside the claim window and 24 positions are time-barred. 173 further positions are priced above where they were and carry no exposure at all; they are not netted against the total, because the vendor does not credit a fall and invoice a rise. 86,986 of it sits in Nigeria and Ghana and Tanzania and Uganda, from which cash cannot be freely repatriated. The price feed read here runs from 1 Apr 2024 to 1 Mar 2025, which is 529 days before the reporting date — the fall valued above is the last one the feed carries, not necessarily the last the vendor made. 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.
The stock positions against the dealer price feed. Exposure is the fall in dealer price times every unit still in the channel. Total exposure 116,445 USD, of which 12,627 is inside the claim window and 24 positions are time-barred. 173 further positions are priced above where they were and carry no exposure at all; they are not netted against the total, because the vendor does not credit a fall and invoice a rise. 86,986 of it sits in Nigeria and Ghana and Tanzania and Uganda, from which cash cannot be freely repatriated. The price feed read here runs from 1 Apr 2024 to 1 Mar 2025, which is 529 days before the reporting date — the fall valued above is the last one the feed carries, not necessarily the last the vendor made. 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.
The claim pipeline
USD82 of 200 claims sit with the vendor unanswered
USD, value and count at each stage.
The claims raised of Arkan Distribution, read from Zoho Books. Counted at the stage each claim now stands at.
A claim that has been approved has not been paid, and one that has been credited has not been applied against the account. Each stage opens the claims it counts. The next window closes on 31 Aug 2026, 19 days from now, on the warranty and doa claim CLM-UG-202608-WAR†. The deadline is derived from an assumed programme window, so it is a date to verify rather than a date to work to. 170 claims have already passed theirs.
A claim that has been approved has not been paid, and one that has been credited has not been applied against the account. Each stage opens the claims it counts. The next window closes on 31 Aug 2026, 19 days from now, on the warranty and doa claim CLM-UG-202608-WAR†. The deadline is derived from an assumed programme window, so it is a date to verify rather than a date to work to. 170 claims have already passed theirs.
Channel cover
weeksWeeks of stock against the rate each market is selling it through. Five weeks is the reference the group works to.
Weeks of stock against the rate each market is selling it through. Five weeks is the reference the group works to.
| Market | In channelunits | Coverweeks | Against 5 weeks |
|---|---|---|---|
| Nigeriacash restricted | 142,936 | no sell-out | — |
| Kenya | 153,765 | no sell-out | — |
| Tanzaniacash restricted | 83,098 | no sell-out | — |
| Ghanacash restricted | 101,424 | no sell-out | — |
| Ugandacash restricted | 74,369 | no sell-out | — |
The stock positions against sell-in and sell-out. Sell-out is reported by the market rather than posted to the books, so it is as good as the dealers’ reporting and is not reconciled to a voucher. Cover uses the last 0 months, converted to a weekly rate at 52 weeks over 12 months. Five weeks is the reference the group works to; it is a working rule rather than a term of any agreement†.
The stock positions against sell-in and sell-out. Sell-out is reported by the market rather than posted to the books, so it is as good as the dealers’ reporting and is not reconciled to a voucher. Cover uses the last 0 months, converted to a weekly rate at 52 weeks over 12 months. Five weeks is the reference the group works to; it is a working rule rather than a term of any agreement†.
The six instruments
USDNever merged into one credit note. Each has its own window, its own evidence requirement and its own accounting treatment, and a claim raised under the wrong one is a claim the vendor rejects.
Never merged into one credit note. Each has its own window, its own evidence requirement and its own accounting treatment, and a claim raised under the wrong one is a claim the vendor rejects.
| Programme | Claims | ClaimedUSD | ApprovedUSD |
|---|---|---|---|
| Price protectionCompensation for the fall in value of stock already bought when the vendor cuts the dealer price. | 35 | ||
| Ship and debitThe difference between the standard price paid and a lower price approved for a specific deal, claimed after the sale. | 35 | ||
| Sell-out rebateA rebate earned on units sold through to an end customer, not on units bought. | 35 | ||
| Co-op marketingA share of agreed marketing spend, recoverable against evidence of the activity. | 30 | ||
| Stock rotationThe right to return a proportion of slow-moving stock for credit within a stated window. | 33 | ||
| Warranty and DOARecovery for units that failed or arrived dead, settled against the vendor rather than the customer. | 32 |
170 of 200 claims are already outside their window and cannot now be recovered
Claims by days remaining before the programme window closes. Negative is already closed.
The claims raised against the claim programmes. Every window is an assumption; the ageing is not. Bands are derived from the claim date rather than stored, so a bar opens nothing — each claim is opened from the table above.
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.
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.
Dealer price against landed cost
USDGalaxy A06 in Kenya — the model and market carrying the largest exposure. Each step is a repricing by the vendor; the dashed rule is what the stock on hand cost to land.
Galaxy A06 in Kenya — the model and market carrying the largest exposure. Each step is a repricing by the vendor; the dashed rule is what the stock on hand cost to land.
The new year clearance of 1 Jan 2025 took 7.0 per cent off the dealer price, leaving 24.0 per cent over landed cost
USD per unit, 1 Apr 2024 to 1 Mar 2025. The dashed rule is weighted landed cost.
The dealer price feed against the stock positions. A step down is a repricing by the vendor, and it is what price protection is claimed on.
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. 2 such moves sit in this series.
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. 2 such moves sit in this series.
Sell-in against sell-out
unitsWhat was shipped into the channel against what the channel sold through. The gap between the two is the stock that a price cut exposes.
What was shipped into the channel against what the channel sold through. The gap between the two is the stock that a price cut exposes.
Fewer than two months of sell-in and sell-out are held for Arkan Distribution.
Two lines need at least two points; one month on its own is a figure, not a trend.
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.
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.
What could not be read
Diagnostics| Table | State | Detail |
|---|---|---|
| sell-in and sell-out | No rows | The table answered and holds nothing for this entity, so the figures that depend on it are not shown. |
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.
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.