Provided that you complete the Deduction Declaration Form, you can deduct the portion of receipts that are not taken by your consumers if you have adequate supporting documentation for your deduction. This might include a portion of sales receipts or ATM receipts which are disposed of at your place of business. In order to access the portion of this material to deduct from your report you may rely on systems data, mail service data or studies undertaken by your company or your industry association. Please make sure you retain the data which supports the deduction of this material from your report and make note of it in your methodology. When considering the portion of material to deduct from your steward report (such as sales receipts or ATM receipts), please be sure to include all material taken home by the consumer which includes but is not limited to receipts that will be retained by the consumer for historical reference. All that material will eventually be disposed of in the residential waste stream (even if at a later date) and so it must be included in your report. Please see the Deduction and Exclusion Policy for more details.