Landed cost, not invoice cost
True cost includes product, inbound transport, storage and handling. We track landed cost per unit so pricing decisions rest on the real number, and so cost of goods sold reflects everything the regulations permit a wholesaler to capitalize.
Receivables and counterparty risk
Extending terms to dispensaries is normal in Oregon and occasionally expensive. We maintain aging by customer, flag concentration, and build a realistic allowance rather than carrying uncollectible balances as assets until they embarrass the balance sheet.
Transfers, manifests and inventory integrity
Every movement generates a Metrc manifest. We reconcile transfer records against inventory and receivables so a shipment that left the building matches an invoice that exists and a package that arrived.
