Pro forma. For the sake of form; the term is frequently used in mercantile business. A pro forma
account is a specimen statement showing what it is considered, in the current state of the market,
goods would realize. Such an account is in the same form as one used in an actual transaction
except that the prices are tentative — are examples merely. The purpose of a pro forma account
is to furnish to the one to whom it is rendered or sent the value or cost of a consignment or
shipment of goods in the existing state of the market.