As purchased
AP is the quantity and cost received from the supplier before preparation loss.
Edible or usable portion
EP is what remains available to the recipe after trim or production loss.
The practical rule
Use AP for purchasing and inventory. Use EP cost for recipe consumption. Preserve the yield calculation between them.
Use your own operating data
Supplier prices, yields, labor rates, and channel fees change. KitchenMargin treats them as editable inputs rather than universal facts.