Joab is raising another critical question. Take a petrol station for example. The station buys 1,000 litres of petrol. eTIMS says,1,000 litres received. The petrol station starts selling. But in the ground, you do not sell every single litre you received. Some fuel remains as a thin film in the tank and pipes. Some may be lost through evaporation. There are also measurement variations between the quantity delivered and the quantity ultimately dispensed. Eventually, the station end up selling 920 ltrs. That is all the fuel it can practically extract from the 1,000 ltrs received. Will KRA ask him ndugu, you bought 1,000 litres and only sold 920. Where are the other 80? What happens? Will eTIMS allow the station to adjust legitimate stock losses? What evidence will KRA require here? Or does it say the station still has 80 litres sitting somewhere in the tank? How exactly will eTIMS account for normal stock losses, evaporation, wastage and measurement differences? This is an important question KRA needs to look at keenly and answer as it rolls out stock management.