That's your interpretation. Put them in your bound book if you want to. It can't hurt. ATF won't care one way or the other. BTW, your text in bold above could also be interpreted such that you need to enter receipt of all acquisitions received prior to licensure as well. It isn't clear that you dont need to enter receipts prior to licensure. And once licensed, you would be in violation of the requirement to enter into your bound book within one day of acquisition. One can read way too much into the requirement to the point of being illogical. That happens a lot with poorly written regulations. In order for your assumption to be correct, the text would have to say "receipt and/or disposition" instead of "receipt and disposition".