What is Strict-reporting forms?

Forms that are stored and issued on an accountable basis and whose number is strictly controlled. NAS No. 21 (paragraph 443) lists them as follows: receipt books, certificate forms, diplomas, various season tickets, coupons, sheets of documents accompanying goods, and the like. The company itself sets the exact list and the procedure for storage and use. They are kept in off-balance sheet account 006 at nominal values.