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the amount of NDV's gross receipts for January 4, 1987.
In determining the amount of gross receipts that petitioners
were required to report for a particular day and that Mr. Phielix
displayed in the second computerized summary, Mr. Phielix made
certain adjustments to the Z reading differences in grand totals
that he had calculated by using the cash register tapes that Mr.
Katerelos saved. For any day on which the cash register tape
that Mr. Katerelos saved showed that an overring occurred, Mr.
Phielix subtracted the amount of any such indicated overring from
the amount of gross receipts of NDV that he had calculated for
that day on the basis of the Z reading difference in grand
totals. For any day on which the cash register tape that Mr.
Katerelos saved showed two Z readings, Mr. Phielix treated the
total sales according to the first Z reading shown on that tape
as an overring and subtracted the amount of those total sales
from the amount of gross receipts of NDV that he had calculated
for that day on the basis of the Z reading difference in grand
totals by using the second Z reading on that tape.24 For any day
24 To illustrate, the cash register tape that Mr. Katerelos
saved for Aug. 30, 1989, displayed two Z readings. That tape
showed that (1) a series of transactions, the last of which
included an error, had been entered into the cash register before
the Z mode generating the first Z reading had been activated;
(2) after the first Z reading was generated, the transaction that
included the error was correctly entered into the cash register
and the amount of each transaction except the erroneous transac-
tion was reentered into the cash register as part of a single
transaction that was assigned a single transaction number;
(3) after those transactions were reentered into the cash regis-
(continued...)
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