Dear Colleagues, Could someone please cite the GFR rules for writing off missing books. Rules 143 and Rule 215 mention the definition of "goods" and procedure for stock verification, however the necessary action for loss of books does not specify writing off books and the procedure to do so.  If some of our colleagues could please shed more light, I would be most grateful.  Thanking you and with kind regards, Dr.Smita ChandraLibrarianIndian Institute of Geomagnetism