What a Reject Is Written Down To, and What It Fetches

How to read this sheet

Permitted is a judgement you enter, not one the sheet makes. Selling a branded second is a contractual breach in a great many buyer agreements whatever it nets, some contracts mandate certified destruction with documentary proof, and a factory that treats this column as an optimisation rather than a constraint can lose the customer that generated the rejects in the first place - which no recovery covers. The blocked rows are priced so you can see what the rule costs and take that to a negotiation, never so you can quietly ignore it. Prices offered by stocklot and secondary market buyers are soft in a way this sheet cannot express: they are quoted against a described lot, revised after inspection, and a channel that pays well on a clean single-style lot pays very differently on mixed sizes and mixed faults - so the figures are worth entering from settled invoices rather than from quotations. Acceptance rate is charged twice here, once as revenue not earned and once as destruction, which is right when the refused pieces come back and wrong when the channel keeps and disposes of them itself; check which your agreement says. The sheet says nothing about why the rejects exist, and a recovery programme that makes seconds comfortable to produce is worse than the write-off it replaced - the defect ladder is the sheet for that, and this one should never be read as an alternative to it. Finally, no tax, duty drawback or export incentive consequence is modelled, and in several jurisdictions the disposal route changes all three materially.