Ok then... maybe you can explain this then. According to the 2003 NCAA Guide for Statisticians:
http://www.ncaa.org/library/statisti...ats_manual.pdf
Section 14/Article 5:
penalty on a foul by Team A behind the neutral zone (when the run ends behind the line of scrimmage) is enforced from the previous spot including holding behind the neutral zone, which is penalized 10 yards from the previous spot of the ball. The play is nullified and is not recorded (unless Team B declines the penalty).
A.R. 1. Team As ball on its 40. Adams rushes for 10 yards but a clipping penalty is called against Team A on its 37. The enforcement spot is the 40. Charge Team A with a penalty of 15 yards. Play is nullified. Do not credit Adams with a rush of 10 yards.