Criteria
1. Include all Registered Accounts in the IT System with Create Date up to December 31, 2014 both with Sales & No Sales in the year 2014
2. Include COD Accounts
3. Exclude all Accounts with "STOP ALL" status (Accounts which have been already transferred to Doubtful Debtors)
4. All Types of Customer in Dept. 21 have been categorized as End Users
5. All Types of Customer in Dept. 31 have been categorized as Hardware Shops / Retailers
6. For AAD, Customer Type 51 Wholesaler & 52 Dealer have been categorized as Retailers and the rest of Customer Types as Installers / Service Centers