The Guardian US expects to hit $44 million in voluntary reader donations in the U.S. and Canada this year, up 33 percent over last year [..]. These contribut

The Guardian US expects to hit $44 million in voluntary reader donations in the U.S. and Canada this year, up 33 percent over last year [..]. These contributions account for more than 60 percent of the American operation’s total revenue, which last year exceeded costs by $16 million (the rest of its revenue comes from advertising and philanthropic support from foundations). By my reckoning "more than 60 percent of the American operation’s total revenue" + "the rest of its revenue comes from" adds up to 100 percent. Can you expand on what it is that you feel is not accounted for?