As we know , we have SOA policy to reported all shipments (freight) based on shipped on board date in our monthly SOA , this includes both freight that has been received and also freight that has not been received but we have time frame to control the settlement. we are now checking the freight revenue which we have received from customer and match with
the freight revenue which we reported under the SOA in each month and we have to know how much the discrepancies freight revenue between received and recoveries because we
have to control and record the actual freight revenue received.