50. Partial carried WIP, abandonment and stock recovery
Complete measured original portions, carry only the remainder, and independently recover or expense abandoned process WIP.
Overview
Original inputs are not consumed twice. Partial output and actual salvage enter quarantine; Finance separately recognizes unrecovered material and incurred conversion.
Production recorder, independent physical reviewer, Quality result recorder and usage decider, Cost Accountant, independent Finance loss approver and separate closer
Process
- 1Receive original portionsCREATED
Use an independently closed carried start, original fractions, actual whole/precision-correct outputs/loss and remaining incurred time.
Measured output; original WIP retained proportionally - 2Review the actual remainderREAD ONLY
Independently value and release each portion, retain only unallocated original material/conversion and close the next carry period.
Only actual unfinished WIP remains - 3Recover or scrap terminal workREDUCED
Reconcile every remaining input including zero salvage, independently quarantine real recovery, value stock and separately approve residual expense.
Actual recovered stock and explicit loss; terminal WIP zero
Role handoff
Production recorder, independent physical reviewer, Quality result recorder and usage decider, Cost Accountant, independent Finance loss approver and separate closer
Detailed reference chapters
Detailed steps
- 1
Start and independently review/settle/close the original process WIP using Flow 49. Prepare FINAL inspection bindings for any recoverable inputs.
- 2
In Partial carried WIP and terminal recovery, choose Receive partial portion. Enter a fraction of the original start, exact measured outputs/loss and additional incurred minutes. Use explicit rationale for out-of-tolerance measured yield; never fractionalize whole-unit stock.
- 3
A different physical reviewer posts output without Finance journals. Independently value each source, record FINAL sampled results and obtain separate usage decisions before real delivery.
- 4
Review only original material/conversion still in unfinished work. Resolve prior valuation, obtain a reviewer outside all physical participants, settle actual inventory/COGS/WIP and close independently.
- 5
Receive further original portions, or choose Recover or scrap remainder. Reconcile the entire remaining fraction, every actual recoverable input including zero, same-site quarantine destinations and explicit common-unit loss.
- 6
Independently value and inspect real salvage. Request residual expense recognition; a Finance approver outside all physical participants posts exact unrecovered material/incurred conversion once. Resolve all stock/value requests before actual settlement and a separate final fiscal close.
Field-by-field practice data
Training {{case}} partial original WIP across three independently closed periods with measured salvage and explicit expense. The page shows sample set A; the workbook includes independent A, B and C values.
Field names match the current application labels. Select existing approved records where shown, leave optional values blank unless they genuinely apply, and never copy fictitious TRAIN values into live work.
Receive and release an original partial portion
Start from Flow 49 independently closed WIP 150 (actual material 144 plus incurred conversion 6). Receive original fraction 0.5 with whole measured outputs 2 + 1 + 1 and explicit loss 2. Record additional labour/work-centre minutes 1 + 1 and explicit yield-exception rationale.
| Exact field name | Requirement | Sample value A | How to use it |
|---|---|---|---|
| Fraction of the original start | Required | 0.5 | This is an original-start fraction, never half of an already reduced remainder. |
| Measured output quantity | Required | 2 | Primary two, co-product one and by-product one. Retain exact base-unit precision; whole units cannot become fractional. |
| Explicit measured loss in the common balance unit | Required | 2 | The portion consumes original 4 + 1 + 1 input units; output and loss must balance six. |
| Out-of-tolerance yield rationale | Required | Independently review measured whole-unit partial yield and actual loss against the original approved process. | Required when actual output/loss exceeds the approved tolerance. |
| Additional incurred labour minutes | Required | 1 | Keep cumulative incurred labour within original approved authority. |
| Additional incurred work centre minutes | Required | 1 | Keep cumulative incurred work-centre time within original approved authority. |
| Additional incurred tooling minutes | Required | 0 | Explicitly record zero new tooling time. |
Expected result: Retained approved joint weights allocate output cost 78; original material 72 and conversion 3 remain WIP 75. Value and release each source, then deliver one primary unit.
Carry the exact original remainder
Value prior portions, request remaining WIP review and independently settle/close the second period.
| Exact field name | Requirement | Sample value A | How to use it |
|---|---|---|---|
| Unfinished work | Select existing | TRAIN-A-PARTIAL-WIP | Select the original start; it remains unfinished after partial receipt. |
Expected result: Only WIP 75 remains; original material/conversion is not capitalized again.
Recover or scrap the entire remainder
In the third period abandon the remaining original fraction 0.5. Recover two explicit-input units, record zero salvage for the other inputs, and declare loss four. Use independently approved FINAL bindings and same-site quarantine destinations.
| Exact field name | Requirement | Sample value A | How to use it |
|---|---|---|---|
| Fraction of the original start | Read only | 0.5 | Abandonment must reconcile the complete original remainder. |
| Actual recoverable quantity | Required | 2 | On the explicit-input line record two physically recovered original units. |
| Actual recoverable quantity | Required | 0 | On the bulk-input line explicitly record no salvage. |
| Actual recoverable quantity | Required | 0 | On the backflush-input line explicitly record no salvage; never reverse original consumption. |
| Same-site quarantine destination | Select existing | TRAIN-A-QUARANTINE | Recovered stock needs fresh source-bound FINAL results and independent usage release. |
| Explicit measured loss in the common balance unit | Required | 4 | Remaining input balance six equals salvage two plus loss four. |
| Recovery, loss and incurred-cost reconciliation | Required | TRAIN-A-WIP-LOSS reconciles original material, fresh recovery Quality and exact independently approved expense 51. | Value recovered stock first; independent Finance approval recognizes unrecovered material and incurred conversion once. |
Expected result: Recovered material cost 24 plus independently approved expense 51 clears WIP 75. Output 78 + salvage 24 + expense 51 equals total original/new actual cost 153. Zero-salvage full abandonment creates no fictitious stock.
End state
Repeated partial receipts and terminal zero-output salvage/scrap conserve original closed-cost ancestry, stock, actual inventory/COGS and expense without fabricated outputs or duplicated WIP. Shared OWN untracked unsplit base-currency process scope applies.