Based on an audit released Monday by the Audit Bureau of Circulations,
PC Magazine's subscription base was found to be sound, as the magazine surpassed its circulation guarantee (1,228,059
audited versus 1,226,800 claimed in 2003 publisher's statement). However, the audit also found that
PC Magazine did miss its "paid advertising rate base/circulation guarantee," because newly
classified "non-paid" copies no longer count toward this paid rate base number. As a result,
PC Magazine technically missed its rate base by 21 percent in the second half of 2003.