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Because this book is out of print, the publisher has an opening on its list, more cash to invest, and a serious need to replace the steady (if small) income stream that book would have generated. So the publisher must release not only the new title it would have published anyway, but a second new
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The Thor decision caused publishers and booksellers to be much quicker to destroy stocks of poorly-selling books in order to realize a taxable loss. These books would previously have been kept in stock but written down to reflect the fact that not all of them were expected to sell. This has been
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Building a strong backlist has traditionally been considered the best method to produce a profitable publishing house, as the most expensive aspects of the publishing process have already been paid for and the only remaining expenses are reproduction costs and author
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one, to make up for its lack of a backlist... This results in title proliferation, which itself promotes both lower advance orders on the part of major buyers, and a higher return rate. That means writers must write more, and sell more often, in order to survive.
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had to account for unsold inventory each year, and their ability to depreciate it. Because stocks of unsold books could no longer be written down without proof of value, it became more efficient tax-wise for companies to simply destroy inventory.
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Thor Power Tool
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also have backlists of music titles they have published.
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