As RP suffers breakage and shrinkage, up to 3% of the customer deposits received from the period's sales should be credited to cost of sales each period. Each market unit should support the breakage and shrinkage rate chosen using trippage studies or other comparable data. If there is no conclusive evidence to determine an appropriate rate, a breakage and shrinkage rate of 2% should be used. This rate should be adjusted after gaining experience with the package. The Division Controller must approve any breakage and shrinkage rate changes. In addition, any breakage and shrinkage rate that exceeds 3% should be supported by appropriate studies and approved by the Division Controller.