One lot, forty units: the cost-basis problem nobody warns you about
TL;DR You buy a lot. You sell units. That asymmetry is the whole data-modelling problem, and spreadsheets lose to it immediately. The spine is four tables: purchase_lot → inventory_item → listing → sale, with join tables where the relationships are genuinely many-to-many. Cost gets allocated from the lot down to units, and the allocation locks once the first unit sells. Retroactively re-allocating cost after a sale is how you accidentally rewrite last quarter’s profit. A unit walks a status machine: sourced → processing → drafted → listed → sold → shipped → reconciled, with dead and personal as the two honest escape hatches. Selling quantity-N on one listing is N sales, not one sale with a quantity column. I modelled it the wrong way first and spent August unpicking it. Packing several units into one sellable bundle, and splitting a bundle back into units, both need to conserve cost exactly. Getting that wrong is silent and it shows up as fake margin. The mismatch Here’s the transaction that starts everything: I pay $340 for a pallet described as Assorted Networking and Computer Equipment. One line item, one payment, one date. ...