Dear All, As per the General Financial Rule (GFR) loss of 3 volumes per one thousand volumes issued/consulted in a year may be taken as reasonable and can be written of by the competent authority. I would like to know is there any standard format available to write off the lost books.   Kumaravel.C Libraria,MTIHS Puducherry Kumaravel.C -- This message has been scanned for viruses and dangerous content by MailScanner, and is believed to be clean.