I delivered to a yamaha motorcycle dealer at one time. About 90% of their packages were COD. It was a pain. they would get maybe 10 packages a day from various yamaha distributors. you had to tear off all the tags, add each one to the respective shipper, give them to their bookkeeper (who was about 90 years old) she would sign the checks, then sign for the packages. Their parts manager would then swoop in and grab all the parts. Trouble is, he was ordering stuff for him, personally. He would take a couple of packages a day, have them pay for them and sneak them to his car. The owners finally caught on something was amiss and they confronted the parts manager, and he told them that I was probably stealing them and besides that I was usually drunk when I delivered to them. The owners called in to UPS. I got called into the office. I had no idea the guy was stealing after I left. I was pist. I was ready to whip his ass the next time I went there. By the time I got there, He had fessed up, been terminated and my name was cleared.