As purchased (AP)

Definition in practice

The boundary depends on the pack specification. Peeled potatoes bought in a bag are already prepared at the supplier. Their AP state is the bagged peeled product, not the whole potatoes that existed earlier. Applying a whole-potato peeling factor again would charge for a loss your purchase price already includes.

Formula and worked example

AP unit cost = purchase price ÷ purchased quantity.

An illustrative 5 kg bag costs $20. Its AP cost is $4 per kg. If trimming leaves 4 kg, the usable ingredient costs $5 per kg. The purchase did not become cheaper when material was removed; the same payment is spread over less usable food.

Use it in the kitchen

Read net weight rather than gross carton weight. Keep a supplier credit attached to the affected purchase. When comparing suppliers, compare the usable output as well as the price on the case. A cheaper whole product can cost more per usable kilogram if its preparation yield is lower.

Boundary check

A supplier unit such as a bunch is not automatically a mass unit. Weigh the net bunch if the recipe uses grams, and retain that measured conversion with the purchase record. A change in bunch size requires another check.

Keep the input record

Write the unit, period and preparation beside the figure you use. Keep the original receipt, count or recipe record available so another person can reproduce the calculation. A clearly labeled assumption is useful for planning; it should not later be mistaken for a measured result.

Use the linked calculator to test your own inputs, then check the result against the original record. The browser ledger can hold recipe quantities and purchase prices, while your stock and accounting records provide the wider operating context. Export a backup before replacing a working ledger.