Blondie,
If Joe Publisher gives me his report for 3 months say he gives me Jan, Feb, March and I am doing the report for April (though it was already due on the May 6th) all that takes place is he is counted as 4 publishers submitting a report. There are only totals submitted to the Branch no individuals.
So say I have 66 publishers but Joe gives me 4 months worth. Then instead of 66 publishers I submit a total of 70. This is per the instructions on the form to submit reports. Does it make sense I dont know, but this is the way WT wants it done. In fact reports are being submitted online now in some areas of the U.S. mine included.