Material balance
Each finalised PWM period: what came in, what was processed and counted, and the differences explained.
The PWM manager finalises a period by counting the unprocessed material in stock. SWM then checks two balances:
- Δ1, for each category: opening + received − processed − counted now. Not zero means material is unaccounted for.
- Δ2: processed − outputs − rejects − loss. Not zero means the processing records do not add up.
Any difference must be explained by the manager before the period is locked.

A finalised period is locked: later changes to its records need a correction with a reason. See Stock and periods.