As per General Financial rules 2005 Govt. of India, loss of books up to 5 books per thousnd books issued/consulted can be considred reasonable. Balesh Kumar Librarian HCTM, Kaithal --------------------------------- Find out what India is talking about on - Yahoo! Answers India Send FREE SMS to your friend's mobile from Yahoo! Messenger Version 8. Get it NOW As per General Financial rules 2005 Govt. of India, loss of books up to 5 books per thousnd books issued/consulted can be considred reasonable. Balesh Kumar Librarian HCTM, Kaithal Find out what India is talking about on - http://us.rd.yahoo.com/mail/in/yanswers/*http://in.answers.yahoo.com/ Yahoo! Answers India Send FREE SMS to your friend's mobile from Yahoo! Messenger Version 8. http://us.rd.yahoo.com/mail/in/messengertagline/*http://in.messenger.yahoo.c... Get it NOW