Alder Table Bistro: Folder guide and deliberate-defect index

# Alder Table Bistro: costing and daily operations

Fictional restaurant costing, inventory and daily-operations records for the period 2026-08-20 to 2026-09-02 inclusive. Currency CAD. Snapshot 2026-09-08.

## Where the numbers come from

Every figure here is derived from the shared operating model `business-restaurant-bistro`, published in this catalog as `/files/data/business-kits-v1/restaurant-bistro/operating-model.json`. The same supplier ids, ingredient ids, purchase prices, recipe lines, menu prices, sales rows, staff and shifts are used, so a cost can be traced back to a purchase row by id.

- Purchase rows inside the period: 24, dated 2026-08-26 and 2026-09-02.
- Sales rows inside the period: 56 across 4 menu items.
- Net menu sales in the period: 15780.80 CAD.
- Cost of goods sold: 1574.81 CAD (1736.91 opening + 2834.82 purchases - 2996.92 closing).
- Food cost: 9.98 percent of net menu sales.

## Rounding

Every rounding step is half up, at a fixed number of places, and the same rule is written into the workbook formulas so a spreadsheet reproduces the published value:

| Quantity | Rule |
| --- | --- |
| Pack price | pack size times the reference purchase unit price, 2 places |
| Unit cost from pack | pack price divided by pack size, 6 places |
| Cost per recipe unit | unit cost divided by recipe units per stock unit, 8 places |
| As-purchased quantity | recipe quantity divided by the yield fraction, 3 places |
| Line cost | as-purchased quantity times cost per recipe unit, 4 places |
| Plate cost, values, totals | 2 places |

A pack size that is not a whole number of stock units leaves a residual, because the pack price is rounded to the cent before the costing divides it back down. 0 of 6 ingredients here have a non-zero residual; `ingredient-conversions.csv` reports it per ingredient in its last column, to six places.

## Files

| File | What it holds |
| --- | --- |
| `ingredient-conversions.csv` | Purchase pack to stock unit to recipe unit, with the reference purchase behind every price. |
| `plate-costs.csv` | One row per recipe line, with the yield-adjusted quantity and line cost. |
| `plate-costs.json` | The same costing as a nested document, including the rounding rules. |
| `recipe-costing.xlsx` | The costing again as live formulas rather than values. |
| `recipe-costing-report.pdf` | A readable costing report for the same menu items. |
| `yield-tests.csv` | Raw to trimmed to cooked, with the yield factor each test produces. |
| `yield-test-sheet.xlsx` | The yield tests as formulas, with a column that checks each test against the yield the recipe applies. |
| `inventory-count-sheet.csv` | Opening and closing counts, par levels, theoretical closing and variance. |
| `inventory-count-messy.csv` | The same closing counts as a real count sheet arrives: mixed units, blank lines, a mid-shift row and a ragged record. |
| `inventory-variance.xlsx` | Counted against theoretical on hand, priced at standard cost. |
| `cogs-report.xlsx` | Opening plus purchases less closing, with the reconciliation worked out. |
| `cogs-report.json` | The same statement as a document, listing every purchase id it used. |
| `cogs-report-inconsistent.csv` | A cost of goods sold report built on a closing count that contradicts the count sheet. |
| `waste-spoilage-log.csv` | Dated waste entries whose quantities feed the variance sheet. |
| `sales-mix-pmix.csv` | Product mix for the period: quantity, mix percent, margin. |
| `sales-mix-pmix-unknown-items.csv` | A product mix carrying item names the menu does not have. |
| `z-report-daily-cashup.txt` | A printed daily Z-read: covers, voids, comps, tenders, over and short. |