At right is a very detailed report of circulation department expenses. The same level of detail is available for manufacturing, distribution, advertising, editorial, G&A and any other departments you may have.

Reports can use almost any method of calculating subscription income and expense, and can be different from one source to another. For example, for agent sources you might report the net income accrued over the life of the sub, while for direct-to-publisher sources you might report gross income accrued over the life of the sub and the expense as sold.

Some of the more common methods of reporting subscription expense are:

          As sold

        As incurred

        Accrued over the sub life

        Pool method