# Inventory Purchases and Cost-of-Sales Bridge

Review an inventory movement assumption separately from cash payments to suppliers.

## Scope
Preparation and review only. No account action or professional decision.

## Inputs
Opening/closing inventory; purchases; cost-of-sales; writeoffs/adjustments; currency/unit scale; model policy.

## Workflow
1. Confirm periods and whether quantities or monetary values are supplied.
2. Use the supplied movement policy: opening plus purchases minus cost of sales plus signed adjustments.
3. Calculate the closing balance and show residual to the reported close.
4. Keep cash paid and inventory expense separate; hold missing adjustment or costing policy.

## Output contract
period | opening | purchases | cogs | signed_adjustments | expected_close | residual | cash_not_inferred

## Fictional acceptance test
Fictional opening 80, purchases 50, cost-of-sales 40 and writeoff 5 gives 85 close. Reported 90 leaves 5 residual. This does not imply purchases 50 were paid in cash.

## Review gates
Keep original values, source IDs and version dates. Unknown facts stay held. Use qualified review for hiring, legal and accounting conclusions. No send, share, sign-in, scheduling, ledger change or payment. Fictional contract review is not a live account compatibility test.

## Method source
https://corporatefinanceinstitute.com/resources/financial-modeling/forecasting-balance-sheet-items-financial-model/

Checked October 8, 2026. Oct8 live GSC through Oct5: marketing copilot 37 impressions, Planable/Claude 33 and Planable/ChatGPT 23, campaign brief 12 and reports 11. Marketing/social topics follow these parent-query leads; other professions follow method-source workflow needs, not exact query measurements. Exact monthly volume is unmeasured.