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Billing Manipulation Policy

Guidelines on billing practices to ensure compliance and accuracy

Please note that under no circumstance can sales manipulate billing into other months to suit revenue targets. The GADS have been made aware of this as of June 2018 for the following reasons:


  1. Standard accounting practice in any business is to recognise revenue as the service is delivered. Recognising revenue that hasn’t been delivered is fraud. This is especially serious for listed companies where earning calls are impacted.
  2. Reps compensation payments are falsely inflated in the given month.
  3. Clients are negatively impacted when zero value bookings run at a lower priority to paid bookings. Zero value bookings are frequently bumped. Also, how is the unusual billing explained to clients?
  4. Yield reporting is skewed.
  5. Extra operational work shuffling bookings.

All of the above also applies where rates are manipulated instead of running zero value lines. e.g. $30 CPM in June, $5 CPM in July for the same activity.

If there is a genuine case where a client requests billing in advance, this can be facilitated by raising a pro forma invoice to bill the client early, but in this scenario the booking is unchanged i.e. The revenue is still tied to delivery and the P&L is not impacted.