Competent conduct of cash discipline is a necessity that, during tax audits, can save an enterprise from many troubles. That is why, when cash is received, it is necessary not only to correctly record the proceeds, but also to document returns and errors.

If the organization made a refund to the consumer of money, according to an unused or erroneous cash receipt, then this operation must be confirmed. The document that allows to certify the fact of transferring money in this case is an act on the return of cash. Money. A properly prepared document will allow you to justify the fact of a decrease in the organization's revenue.

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In order to understand what an act on the return of money amounts is, one should consider in what situations it is necessary to issue it, what type this document has, and how to fill it out correctly.

When and how is it needed?

The requirements of cash discipline regulate the cases in which an act should be drawn up, as well as its form.

Information on the standards for the execution of an act, the need for drawing up, as well as the consequences of its absence, can be found:

• in the Guidelines for the use and filling out forms of primary accounting documentation for accounting for cash settlements with the population in the implementation of trade operations using cash registers (approved by the Decree of the State Statistics Committee of Russia No. 132, 12/25/98);
• in the Model Rules for the Operation of Cash Registers in the Implementation of Cash Settlements with the Population (approved by the Ministry of Finance of Russia No. 104 on August 30, 1993);
• in the Instructions of the Central Bank No. 3073-U "On the implementation of cash settlements" (07.10.13) and No. 1843U "On spending cash from the cash desk" (06.20.07);
• in Letters of the Federal Tax Service No. 22-12/97729 (03.11.06), No. 34-25/072141 (30.07.07), No. 18-11/3/092847 (01.10.07), No. 22-12/118181 (18.12. 08); No.AC-4-2/6710 (11.04.13);
• in the Code of Administrative Offenses.

It will be necessary to draw up an act when funds are issued from the cash desk, the check for which has already been broken, as well as in case of mistakes made by cashiers.

Typical examples of such cases are:

• overstated amount of the check, erroneously typed by the cashier when it was broken through;
• a check that was erroneously drawn by the cashier, the money for which was not received by the cashier;
• refund to the consumer of the overpayment if any of the goods is erroneously punched several times;
• return by the buyer of the purchased goods and compensation of its cost from the cash desk;
• refusal of the consumer to purchase after breaking through cash receipt etc.

Any refund from the cash desk requires the execution of an act.

It is important to remember that the act that reflects the return to the buyer must be based on the statement of the latter.

Application requirements:

• the application of the consumer is made in writing, the form of presentation is arbitrary;
• in addition to describing the claims or reasons for the return of the goods, the text of the application must necessarily include the date of appeal, the amount of the return and the signature of the consumer;
• in order for the cashier to make a refund, the application must have permission from the head of the organization, or from a person authorized to do so.

If there is no manager's visa, the return is not allowed, and it is not required to draw up a KM-3 act.

The need to draw up an act is influenced by:

• the presence of the above reasons and grounds;
• the fact of the coincidence of the date of breaking the check and the date of the return;
• purchase payment method.

If the return date is later than the date the check was broken, or the buyer purchased the goods by paying non-cash (for example, bank card), then the KM-3 return certificate is not issued. This is due to the fact that in these cases the organization does not have the right to return cash from the cash desk.

The refund is made from the funds of the organization (main cash desk), on the basis of the consumer's application and the check attached to it, confirming the fact of the transfer of funds by an expense and cash order (KO-2). A record of the completed transaction is entered in the cash book on the day the funds are issued. In this case, it is allowed to make a refund at the expense of proceeds that have not been entered into the current account.

Thus, an act in the form of KM-3 is drawn up only if the refund or correction of the cashier's mistake is made on the day the check is broken. It is important to remember that the act is a document attached to a specific cash desk. Therefore, if there are several cash registers, then the return must be made on the machine on which the returned check was punched.

For the return, a unified form of the act is established - KM-3, which has a code according to OKUD - 0330103. The form of the KM-3 form has the following appearance.

An example of an act on the return of money

The procedure for issuing acts is carried out at the end checkout shift, after removing the Z-report (report on cash register revenue for the day). The document is drawn up in one copy. The cashier must take into account everything erroneous checks, as well as all the amounts that were returned to consumers during the shift.

The form can be filled out manually or generated on a computer. Some of the programs that support the operation of the cash register, for example, 1C, Kontur, SAP, have a function that allows you to generate an act of KM-3.

A commission takes part in the preparation of the act, which includes employees who granted the cashier the right to make a return.

Depending on the authority, they may be:

• head of subdivision/department/section;
• senior shift cashier;
• Chief Accountant;
• Head of the organization.

The act is certified by the seal and handwritten signatures of the members of the commission.

In addition to filling out the form, you will need to support the preparation of the act with additional documents.

You can do this:

• the cashier's check itself;
• sales receipt (if the cash desk is not used in the process of work);
• return check.

The check on the basis of which the act is drawn up must be signed by the head or another person with the authority to authorize the withdrawal of cash from the cash desk. The check also has a stamp stating that it has been redeemed.

Checks recorded in the act must be pasted on a sheet of paper. They are an annex to the act, and must be kept for 5 years with it.

If the act is drawn up due to the return of funds, then the consumer's application itself with the visa of the head of the organization, as the basis for the return, is also attached to the act.

After the execution of the act, the details of the document are entered in the cashier's journal. The act itself and applications are transferred to the accounting department of the organization. On its basis, the accountant reduces the amount of cash receipts per day.

Non-standard situations

Despite the established procedure for registration, there are situations in which its implementation may be difficult.

Mistake

If the act is based on a cashier's mistake, then it is not always possible to confirm it with a check. The cashier can make a mistake, but without noticing it right away, give the wrong check to the consumer. Also, the check may be lost by the cashier (damaged or lost).

In this case, the manager has the right to punish the employee for negligence, in accordance with Article 244 of the Labor Code of Russia. However, this does not eliminate the need to draw up an act and fix the cashier's mistake in it. When drawing up the act, it is customary to use the explanatory note of the employee who allowed it as the basis.

The explanatory form is free.

It is written in it:

• the date of the cash error;
• Name of the responsible officer;
• KKM number;
• reasons for the error;
• reasons for not having a receipt.

This requirement is not statutory. But the preparation of such a document will be additional evidence that the organization did not commit violations in fixing the receipt of revenue. You can also attach a commodity report to the act.

Return

The difficulties associated with issuing a refund to consumers are due to the fact that the processing rules are written for ideal conditions.

Difficulties for cashiers arise in the following cases:

• if the consumer who returned the goods does not have a receipt;
• if necessary, return the money not for the entire check, but only for its part;
• with printed return receipt.

In cases where the organization has an obligation to return money to customers, prescribed in the law "On the Protection of Consumer Rights", provide for the return of funds even without presenting a check. It is enough for the consumer to write an application for a return and prove that the goods were purchased at this outlet. Therefore, it is not always possible to attach a cash document.

If the check is not available, this is regarded by tax specialists as a violation of the requirements for registering the receipt of proceeds and may result in a fine being imposed on the organization. To prevent such an outcome of the case, you can replace the check with a statement from the consumer who returned the goods that the check was lost by him.

There is a check available, but the return is made only in relation to one of the list of goods, an act should be drawn up only for the amount of the return. In this case, the check from the buyer will have to be taken for a report. In return, the law allows the issuance of a copy of the receipt to the consumer, certified by the seal of the organization and the signature of the management.

The difficulties that arise when printing a return receipt often add additional confusion to the work of cashiers:

• depending on the brand / model of the cash register, the refund amount may be reflected in the cash register as revenue, and not as a write-off (this introduces additional difficulties in the work of accounting);
• a return check may not always be knocked out (for example, if there is not enough money in the cashier at the time of return to compensate the consumer for the purchase amount);
• a return check is not a fiscal document and is only an annex to the KM-3 act.

That is why it is more convenient to use the scheme for drawing up the KM-3 act with applications, bypassing the check for a refund.

Filling Instructions

When filling out the form, you must fill in the required fields.

These include:

The end of the document contains information about the persons who were included in the commission for drafting the act. The act must be signed by all persons who took part in the return of funds (allowed and implemented it).

Other nuances

It is important to fill out all documents correctly in order to prove the absence of intent to hide part of the proceeds.

The act will be invalid if it does not contain:

• signatures of the persons who authorized or made the return;
• all signatures are made by one person;
• document number.

It is also important that the document be recorded on the date of registration in all related documents - the cashier's journal, cash book, etc.

If these nuances are not taken into account, then on the basis of the Code of Administrative Offenses, the tax service may fine the organization. The possible amount of the fine is 50,000 rubles.

You should be aware that the statute of limitations for violations related to cash discipline is two months. Claims made on this basis by the specialists of the Federal Tax Service after this period are unlawful.

The final set of documents proving the return must include:

• the act on the return of monetary amounts;
• canceled check;
• grounds for return (consumer's statement);
• additional documents (explanatory cashier, sales receipt, sales report).

Such a set will be enough to defend your position in court in case of claims from tax officials.

Attention!

• Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the site.
• All cases are very individual and depend on many factors. Basic information does not guarantee the solution of your specific problems.

The letter of the law assumes the possibility of each buyer to return a product that does not meet the established characteristics. In order to reflect this situation in the accounting and notify the FTS inspection that the sale has been canceled, the cashier should return the goods from the buyers. In the article we will tell you how to fill out the KM-3 form (Act on the return of money to buyers (clients) on unused cash receipts) in which cases it is used.

What is the KM-3 act and who fills it out

In cases where the buyer returns goods purchased for cash on the same day, the cashier is obliged to refer to act KM-3. This document is unified and approved by the resolution of the State Statistics Committee in 1998. In addition to carrying out the return of goods by the buyer, the KM-3 act must certainly be filled out in a situation where the cashier made an error during the sale, as a result of which he was forced to carry out the “Return” operation.

Instructions for filling out the act KM-3

This document must be drawn up in one copy by the established commission, consisting of:

• Head of a company or structural unit (for example, a store);
• Head of department (manager);
• Senior shift cashier;
• Cashier.

We will present the filling of the act in the form of a table:

If the company has drawn up an act KM-3, it is necessary to document this situation. The basis for drawing up the act is the sales receipt. Read also the article: → "". The cashier must stick the check on a piece of paper and attach it to the return certificate.

Important! The manager must put his signature on the check, and the cashier must put a stamp on the redemption of the check.

However, the receipt is not always available. What should be done in the absence of a cashier's check? According to the requirements of the law, the seller must return the goods even if the buyer does not have a sales receipt. Accordingly, in this situation, the package of documents to be transferred to the accounting service will consist of:

• Act in the form of KM-3;
• Buyer returns;
• Applications from the buyer about the loss of a cash receipt;
• Sales receipt printed from the program in which the account is kept.

All documents related to the return from the buyer during the cash register shift or a cashier's check erroneously punched by the cashier must be sealed with a Z-report and a certificate from the cashier-operator, and transferred to the company's accounting department within the time limits approved by internal standards.

Errors when filling out the KM-3 form

Due to the fact that this act is an extremely important document for the inspection of the Federal Tax Service, which allows the company to prove that the company did not receive revenue, special attention should be paid to errors that occur when processing this document.

The most common errors that occur when filling out are:

1. The act does not contain the signatures of the responsible persons. Due to the fact that this document confirms the issuance of funds, this is unacceptable.
2. The document number field is left blank. The cashier prints the document from the accounting program. In this case, the date in most cases is entered automatically, and the number of the act must be entered manually.
3. Signatures for all members of the commission are put by one person. The law established that the issuance of funds under the KM-3 act must be confirmed by a commission consisting of the heads of structural divisions, as well as a cashier. As a result, the document must contain the signatures of the above persons.

Responsibility for errors in filling

In what programs can an act KM-3 be formed

You can use the following programs:

Rating of the most asked questions

Question #1 Do I need to fill out KM-3, due to the return of the purchase after the closing of the cash register?

No, the act is filled out only upon return during the cash register shift, since in this case the funds are issued from the cash register, and not from the operating cash desk.

Question #2 Which receipt number should be displayed in the act: a sales receipt or a return receipt?

The document must reflect the number of the check issued by the fiscal registrar when returning the goods or, if the cashier made a mistake, the number of this check.

Question #3 What threatens the company with the absence of a cash receipt when drawing up the KM-3 act?

The law establishes that a cash receipt must be attached to this document (for a refund or indicating a cashier's mistake). In cases where it is missing, it is necessary to supplement the package of documents with an explanatory note from the buyer if it is a return of goods, or the cashier if there is a mistake by an employee of the company.

In retail, there are often cases when it is necessary to issue a refund to the buyer. In such situations, an act is always drawn up in a single form KM-3. How to fill out the document correctly, a ready-made sample and an example - all this can be found below.

The execution of the act takes place in all cases when cash receipts (for purchase) were not used, i.e. actually failed to sell the product or service. This happens in 2 cases:

1. The buyer, for some reason, wished to return the goods or he did not use the service that he had already purchased. If the legislation allows the return of goods, and if the buyer has met the deadlines for the return, he has the right to full monetary compensation(in cash or refund to a bank card, depending on the payment method).
2. The cashier punched the check by mistake, and it is no longer possible to cancel the action (i.e. the check has already been printed).

Sample and example of an act 2017 - 2018

The document has a single approved form and is used in all stores, service points and other organizations involved in retail. It must include the following information:

1. The official full name of the organization and contact details, type of activity and TIN.
2. The name of the cash register and application program.
3. The number of the act (in accordance with the numbering adopted by the company) and the date of its preparation.
4. Visa "I approve" the head (director of the store).
5. The tabular part, which lists in chronological order the numbers of checks that were punched erroneously (or checks for which it is necessary to return the funds), the amount is prescribed to the nearest penny and the full name, position of the person who authorized the return of money (for example, a senior cashier or administrator) ).
6. Further, the total amount of all returned funds and / or the amount of all erroneously punched checks is indicated in words. It is prescribed that by this amount all cash receipts for that day should be reduced.
7. Then all the members of the commission who participated in the preparation of the act are signed - usually this is the department manager, the senior cashier and the cashier himself, who made a mistake (or returned the funds to the buyer). The official title of the position is prescribed, signed and decoded (surname, initials).

In the same act, it is allowed to record both returnable and erroneously punched checks. But they must all be on the same date. Therefore, if such operations are performed on different days, a separate form is drawn up for each day.

The sheet is shown below:

A completed form that can be used as a sample:

Annexes to the act

to the act in without fail documents are attached that confirm the fact of the return and / or erroneously created and printed check. The number of attached documents must exactly match the number of checks indicated in the tabular part:

As for the explanatory cashier, the need for its compilation is regulated by the administration. At the same time, the preparation of a document does not always imply the mandatory guilt of the employee. You can issue an explanatory note as an additional explanation of the current situation. An example with an erroneously punched check is shown below.

How to fill out the form

To fill out the KM-3 form, the participation of a commission of employees is necessary, and not just the cashier-operator himself, who cannot make such a decision arbitrarily. As a rule, a representative of the store administration and / or a senior cashier is present (as well as an administrator, shift manager, etc. - depending on the rules internal regulations in company).

The procedure is as follows:

1. An assessment is made of the possibility of a refund for a product or an unused service (for example, medicines, home textiles are not refundable).
2. If a positive decision is made, the buyer draws up an application, the cashier - an explanatory note (if necessary).
3. A full payment is made to the buyer, about which he is issued a check for the return.
4. On the same day, the KM-3 form is printed and filled out. All responsible persons sign.
5. The document is sent to the accounting department for storage.

NOTE. The act must be certified by the signature of the director (or the person acting as director). After that, a seal is affixed, and the act is stored in the accounting department for at least 5 years.

The act does not have to be sent for verification to the tax office. However, it is shown at the first request of the inspector (or sent to the tax office if it asks for confirmation).

It is only necessary to provide the completed form to the tax office upon request. Applications to the form can be:

• cash receipt - if the buyer has kept it
• sales receipt (strict reporting form) - if you do not use a cash register
• explanatory note of the cashier - if the return is issued due to a check incorrectly punched by the cashier, then you can ask to write an explanatory note in any form.
• return check - if you punched a return check at the checkout
• buyer's statement about the return of the goods - you can ask the buyer to write a statement in which he will state the reason for the return of the goods.

Form km-3. customer refund act

Bank of Russia dated October 7, 2013 No. 3073-U on spending cash from the cash desk). An act in the form of KM-3 was not drawn up even in case of returning the goods not on the day of purchase.

Info

In this case, at the request of the buyer, who returned the goods paid for in cash, it was made on the basis of his application from the main cash desk according to the cash order. Where to download a blank form and a sample of its filling For the convenience of users for the KM-3 act, you can download a blank form on our website: Download the KM-3 form form on which it will be easier to draw up a document.

Unified form No. km-3 - form and sample

In addition to a check with the sign "return of receipts", it is also necessary to issue an expense cash order for the amount of the return (Article 1.1, clause 1 of Article 1.2, clause 1 of Article 4.7 of Law No. 54-FZ dated May 22, 2003, clause 6.2 of the Bank's instructions Russia dated March 11, 2014 No. 3210-U). For more information about issuing refund checks, read the materials: What to do if there is not enough money in the online cash register, discussed in the material "LIFE HACK] If there is not enough money in the cash desk for a refund, issue a "cash deposit".

And you can learn about making a refund for non-cash payments from the material "LIFE HACK] We break through the refund if the buyer paid by bank transfer." Results If the seller has not yet switched to the online checkout and the buyer purchased the goods for cash, and then changed his mind and decided to return it, then the seller needs to fill out the KM-3 act.

Reimbursement act

Important

On the possibility of a "simplifier" not to use online cash desks when providing services to the population (except for services Catering) until 07/01/2019, read the publication "Deferment for online cash registers introduced". Read about the use of online cash desks by UTII payers in the article "Using an online cash desk for UTII (nuances)".

Attention

Using the online cash register, it is not necessary to use KM-3 when returning money to the buyer. Fiscal data that comes to the tax office from online cash registers completely replaces information from forms KM-1, KM-2, KM-3, KM-4, KM-5, KM-6, KM-7, KM-8, KM-9 (see

Form km-3.

The check was pasted on a separate sheet and, together with the KM-3 act, was transferred to the accounting department. Let us dwell in more detail on filling out the KM-3 form. We fill in the act of the KM-3 form The KM-3 act was drawn up in 1 copy by a commission consisting of the head of the department, the senior cashier and the cashier and was approved by the head.

It was necessary to fill in the information for all canceled checks, as well as for checks returned by customers in cases of returning goods. Cash receipts for that day decreased by the amount returned to customers, and an entry was made about this in the journal of the cashier-operator KM-4.

It was not necessary to draw up an act KM-3 in all cases of returning goods. If the buyer paid with a bank card, it was impossible to give him money from the cash desk when returning the goods, since such a direction for spending cash proceeds was not provided normative documents(P.

Blanker.ru

Sample filling and blank form form KM-3 FILES Empty form according to the form KM-3 .xls Sample filling form KM-3 .xls Form and sample form KM-3 in the archive.zip Filling in the fields of the KM-3 form In the form header fill in the details of the enterprise. If it is not structural unit and does not have them, leave this field empty. However, for cases where several stores are combined into a network, it is advisable to indicate the name and address of a particular store. outlet. Be sure to indicate the name of the cash register.
The application program and operation type can be omitted. The cashier responsible for the return can be indicated by full name or personnel number.

How to issue a refund at the online checkout: check sample, document flow, rules

Before the transition to online checkouts, the procedure for the cashier and the company's management depended on whether the buyer paid at the checkout in cash or paid with a card, as well as on the moment of return (on the day of purchase or later). For more information on the requirements to be met when working with cash, see.

in the material "Cash discipline and responsibility for its violation". If the buyer paid in cash and returned the goods on the day of its purchase, the fact of the return of money by the buyer to the seller was formalized using the unified form KM-3, called the “Act on the return of money to buyers (clients) on unused cash receipts (including erroneously punched cash checks). On the check, the representative of the store administration had to put his authorization signature as a basis for issuing cash from the cash register.

km-3

For a long time, the tax authorities and the Ministry of Finance argued that these forms are mandatory for companies and entrepreneurs and they cannot change, supplement or apply their own forms (see Letter of the Federal Tax Service of 06/23/2014 No. ED-4-2 / ​​11941, information of the Ministry of Finance No. ПЗ -10/2012). However, at the end of 2016, the position of the departments changed.

So, the Federal Tax Service, in Letter No. ED-4-20 of September 26, 2016, stated that the KM forms are not mandatory for use, since the Decree does not apply to legislation on the use of KKM. Thus, taking into account this last clarification, companies and entrepreneurs have the right to change these forms or use their own. At the same time, in practice, KM forms, including KM-3, are often used. You can download the official form below.

The clarification “including for erroneously punched checks” should be understood as follows: the basis for filling out KM-3 is a mistake made by the cashier when the amount is greater than the actual cost of the goods and the company returns the “difference” resulting from this. For example: let's say that the cashier Svetlova, making out the purchase of the book, did not take into account the share for which the new price is 159 rubles.

As a result, a check for 1749 rubles was broken. The buyer found an error and pointed it out, as a result of which he was returned 1,590 rubles. According to the regulations, the buyer submitted an application for a refund. Senior cashier Efremov O.A. requested an explanatory note from the cashier, which was also attached to KM-3 dated 26.08. 2016. If several checks were knocked out incorrectly, the details for each of them are indicated in the form. However, only the final figure will be given in the CM-4 refund report.
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Form KM-3 is an act "On the return of money to buyers (clients) on unused cash receipts." Act KM-3 is a return form.

It is issued when:

• the client returns the goods to the seller, and the seller returns the money for the goods to the client
• cashier mistakenly punched a cashier's check

Download form KM-3 in formats: Excel, Word. A detailed article on the return of goods is here. After filling out the KM-3 form, it is certified by the director of the enterprise (or other authorized person), sealed and stored in the accounting department for 5 years.

Add to favoritesSend to email unified form KM-3 is filled in by the seller if the buyer returns the goods that were previously paid in cash, or if the check was broken by mistake. When and how this act is filled out and in what cases it can not be drawn up, our article will tell you. When an act is drawn up on the return of funds to the buyer Fill out an act of form KM-3 Where to download a blank form and a sample of its completion Filling in KM-3 when using an online cash register Results When an act is drawn up on the return of funds to the buyer Situations when the buyer wants to return the purchased goods arise often. The possibility of such a return is provided for by the law "On the Protection of Consumer Rights" dated February 7, 1992 No. 2300-1.

There are situations when the cashier mistakenly punched a cashier's check. This article is about how to properly document (cancel) misplaced cashier's check. The article provides an example (sample) of filling in primary documents when a cashier's check is erroneously punched: act KM-3 And cashier's explanatory note.

We note right away that the procedure described below should be carried out before removing the daily report with cancellation.

Let's consider several situations.

Situation #1. The cashier erroneously punched the cashier's check and discovered the error before removing the daily report with cancellation.

In this case, we issue a refund from the cashier as follows:
1. We draw up an act KM-3 “On the return of amounts of money to buyers on unused cash receipts (including erroneously punched cash receipts)”;

2. We pin an erroneously punched cash receipt to the completed KM-3 act. In case if in cash register thermal printing (thermal paper) is used, then we make a copy of the cash receipt and also attach it to the act. (Since cash receipts on thermal paper tend to discolor. This is done in order to subsequently reduce the likelihood of disputes with regulatory authorities);

3. On an erroneously punched cashier's check, we put the mark "REDACTED";

4. The cashier writes an explanatory note addressed to the head, which sets out the reason for the erroneously punched cash receipt. The reason may be: inattention when working with cash register, failure of cash register and so on;

5. It is not necessary to punch a check for a refund, since this operation is not fiscal, i.e. it does not affect the readings fiscal memory KKM. Breaking through or not breaking through a return check (in case of a mistakenly broken check) is a personal matter for each organization, and can be used for the convenience of the organization's internal accounting. (This position of the tax authorities is given in the letter of the Federal Tax Service of 02.04.2003 No. 29-12 / 17931);

6. At the same time, we do not make cash settlement settlements for the amount of the refund, since this operation is carried out inside the “operating cash desk”;

7. We make the appropriate entries in the journal of the cashier of the operator (form KM-4) upon completion of the shift:

• In column 10, we show all the revenue for the day (we do not subtract erroneously broken amounts);
• In column 11 we enter the revenue minus erroneously broken amounts;
• In column 15 we reflect the amount of erroneously punched cashier's checks;
• The sum of columns 14 and 15 must correspond to the data in column 10.

Situation #2. The cashier erroneously punched a cashier's check and discovered an error after removing the daily report with cancellation.

Documentation of an erroneously punched cashier's check in this case is similar to situation No. 1.

The difference lies in the fact that no entries are made in the journal of the cashier of the KM-4 operator. Cancellation of an erroneously punched cashier's check when an error is detected after the cancellation of the cancellation is issued by the RKO (expenditure cash order) from the "main cash register", since the proceeds for the previous day have already been credited.