Abstract: An advertisement delivery system includes a billing system that provides a plurality of schedule files providing time and zone information for inserting advertisement in a first delivery format and in a second delivery format to subscribers of a cable television network, an ad inserter that inserts advertisements according to the plurality of schedule files, and a merge module that receives a first plurality of log files that provide information about advertisement playback status for the first delivery format and a second plurality of log files that provide information about advertisement playback status for the second delivery format and merges the first plurality of log files and the second plurality of log files according to a set of rules to produce a plurality of merged log files, and delivers the plurality of merged log files to the billing system.