Back in the dark ages we did the WDR at the gate before push. Management thought they could squeeze a few more on-times, and ground minutes, and less weight tolerance if we waited for the actual bag count before generating the WDR. So that "found time" allowed additional weight and schedule efficiency. The routine was to read outloud as soon as recieved, meaning during push because the captain was doing anything. Monitoring yes, but doing nothing. Fast forward and we have come full circle to doing it with the brake set and taking the time. BTW beacon on was what generated the out time so many captains just switched on the becon, did the WDR and then called for push.