No, pharma is VERY different from books! With books, you sell one unit of the product to one customer, period. (Barely any repeat custom.) Few people buy one sales unit of a medicine (except vaccines and antibiotics), and NOBODY ever goes to the second-hand pharmaceuticals store to buy their meds!
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Because: NO publisher sponsored marketing X weeks after release.
Older writers said that the SFWA Audit was the Ace accounting dept. racing to beat the SFWA auditors and get checks cut that were AGES overdue!