Tea production & auction trade
Gardens, bought-leaf factories, brokers and packers dealing in lots that differ by garden, invoice, grade and season, sold through auction and private channels.
Blending destroys the link between what was bought and what was sold, so blend cost is estimated. Auction settlement, brokerage and warehouse charges arrive separately from the sale, and lot-level profitability is worked out afterwards if at all.
Lot-level stock carrying garden, invoice and grade attributes, blends recorded as a conversion consuming identified lots, and settlement charges attached to the sale so realised margin per lot is a report rather than an exercise.