Library / Management Accounting Principles Framework
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MA.2:4.2 - Explain the supplied, used and unused portions

Reconcile the supplied quantity with its relevant uses and restrictions. Identify unavailable or differently committed provision, actual or expected consumption, protected reserve and any remaining unused usable capacity. Keep the categories mutually interpretable for this account; reserve can be part of available capacity while being unavailable for ordinary commitment.

Investigate the reason for an apparently idle portion. It may reflect demand variation, a necessary skill mix, downtime, a minimum supplier block or inadequate demand. Preserve a disputed explanation as disputed. A utilization label is an entry cue, not a causal diagnosis.