Chain of Custody Yield Factor Reconciliation across Multi-Site Kraft Paper Mill Networks
Multi-site kraft paper networks reconcile physical process yield losses against certified volume balances through standardized mill conversion factors.
Physical Ratio Method
Percentage Allocation
Chain of custody accounting rules permit manufacturing plants to calculate outgoing certified product claims based on exact physical proportions of certified raw materials consumed during production runs. Physical ratio method designates the inventory calculation technique where output products carry a certified claim percentage identical to the exact weight percentage of certified input fiber used in the manufacturing batch. Tying certified product claims directly to input weight distinguishes this approach from mass balance volume credit accounts.
Paper mills apply this approach when handling mixed fiber streams without maintaining permanent physical segregation in storage silos.
Batch Calculation
Mill personnel determine input ratios by weighing certified virgin pulp bales, recycled paper stock, and uncertified fiber added to the hydrapulper during a specific run. Combining sixty tons of certified kraft pulp with forty tons of uncertified deinked pulp yields a paper batch with a sixty percent certified claim under the physical ratio method. No credit banking or roll-over is permitted under this system because the percentage claim applies strictly to the output batch produced from those specific inputs.
Converting plants must maintain clear batch tracking documents to prove that percentage claims marked on shipping invoices correspond directly to input scale tickets.
Claim Segregation
Strict batch accounting prevents certified volume transfers between separate production runs or manufacturing lines. Physical ratio method provides a transparent, verifiable calculation framework that simplifies third-party verification during facility audits. Precise input measurements preserve certified claim accuracy across mixed-substrate paper manufacturing.