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= +00 MARINE REVIEW Loan Value and Space Buying USINESS concerns seeking credit at regular in- tervals submit detailed audits by disinterested public -accountants. The banker making the loan demands it. These audits instantly disclose the exact financial con- dition of the business. They show the true value of inventories and assets; costs of operation; profits and loss. Such an audit creates confidence and is considered a necessity in banking operations. The A. B. C. audit serves a similar purpose in advertis- ing. A publisher or his representative in selling space presents his latest A. B. C. report. This shows quan- tity, territory of distribution, methods by which circula- tion was secured, and many other details necessary for the intelligent purchase of advertising space. A study of the A. B.C. audit brings out every detail of circulation data, and immediately establishes confidence between the Buyer and Seller of Space. For publishers to sell and advertisers to buy on the basis of A. B. C. reports is nothing more than putting efficient . Business Methods into Advertising. Let MARINE REVIEW submit their latest A. B. C. report before you make your next advertising contract. Please mention MARINE REVIEW when writing to Advertisers December, 1926