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A change in accounting estimate must be accounted for is accounted for retrospectively.
Net Requirements
The total amount of a product needed, considering the current inventory and scheduled production.
Gross Requirements
A recalculated total demand for an item, considering all demands without adjustments for existing inventory levels or incoming supplies.
MRP Tables
Tables used in Material Requirements Planning, showcasing schedules for when materials are needed in the manufacturing process to meet production goals.
Bill of Material
An exhaustive inventory of all raw materials, parts, and assemblies required to produce or mend a product or service.
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