There is a new requirement starting with Season 5 of PFS that every character have a completed Inventory Track Sheet (ITS). You must track any item you purchase 25 GP or higher. You may track other items which are of a lower cost. You need to track the chronicle where you made the purchase, the chronicle where you sold the item or the chronicle where you expended the item.
This is being done to assist in GM character auditing and because they are making changes to the chronicle sheets to remove the items sold/conditions gained and the items purchased/conditions cleared boxes. This will be replaced with a notes section. Purchases will be tracked on the ITS and the GM will put a comment like "items purchased -XXXX GP - See ITS #X" in the notes section and initial it. Purchases may be made at the end or the start of a scenario. You must start using an ITS per character starting 8/15/13.
You can have different ITS for gear, magic items, expendables, etc. if you want.
You are not required to retroactively track your purchases for each character but you can. I completed an ITS for each of my 10 characters going back to when they started. It took me a little over an hour to complete the task. No character required more than two sheets so far.
There is an ITS being published at the back of the new Guide to Pathfinder Society Organized Play. You can use that one or you can make your own. Here are some examples that have been doctored up.
Original - https://docs.google.com/file/d/0B8K2RGe8rb1QaVdKS3hja2twNm8/edit
One Column with resource and page - https://docs.google.com/file/d/0B8K2RGe8rb1QaUoyNkZjQWxmSkk/edit
One Column with resource, page and fame - https://docs.google.com/file/d/0B8K2RGe8rb1QRmVxb2pRMWNxeGc/edit
All Wands and Ammunition - https://docs.google.com/file/d/0B8K2RGe8rb1QY0VFYUdNOHNFMm8/edit
All Wands/Ammunition with fame- https://docs.google.com/file/d/0B8K2RGe8rb1QaUoyNkZjQWxmSkk/edit
If you are going to Gen Con, you will see this change implemented immediately.
This is a good idea. I've wondered about this in the past. If a GM did want to audit someone it would take forever with the current paperwork
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