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Why are loose-leaf ledger cards preferred over bound ledgers?

Audit RulesMSO_AEPara 12.56

Loose-leaf cards can be easily rearranged — for example, when a subscriber transfers between districts. They can also be removed when an account is closed, keeping the active ledger compact. Bound ledgers become unwieldy as pages fill up and cannot be rearranged.

Source: MSO_AE Para 12.56

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This answer is for informational purposes only and does not constitute legal advice. Always refer to the original rules and consult competent authorities for official interpretation.