In plain words
A cost restatement happens when you learn that past orders cost something different from what you recorded. A supplier invoice arrives late, a freight surcharge is backdated, a unit cost was entered wrong. Restating reprices the affected orders with the corrected cost.
Doing it well means keeping both numbers: what the orders cost as recorded at the time, and what they cost with everything known today. Overwriting the old cost makes past reports impossible to reproduce and hides how much the correction moved.
Formula
- Restated profit = revenue − cost at the corrected ledger
- Change = restated profit − profit as recorded
Worked example
The bag's unit cost was recorded at $12.00, and a later invoice shows $13.50 for the same period. As recorded, the order realized $17.36. Restated at the corrected cost, it realized $15.86. Both figures stay.
The example order
A $40.00 bag of coffee, shipped free, every cost counted
2 declared kinds cost nothing on this option
| Step | Grain | Amount |
|---|---|---|
| Revenue | – | $40.00 |
| cogs | per unit | −$12.00 |
| pick_pack | per order | −$1.18 |
| packaging | per parcel | −$0.50 |
| shipping | per parcel | −$7.50 |
| processing_fixed | per order | −$0.30 |
| refunds | percent | −$2.00 |
| processing | percent | −$1.16 |
| Gross margin | – | $15.36 |
| 2 kinds costing nothing | – | $0.00 |
Computed by the margin engine in Offer Suite's own code, in whole cents, from a $40.00 bag of coffee with a $12.00 unit cost.
A restatement is not an edit
Editing the cost in place loses what you believed when you made decisions, and every report built on it changes without a trace. A restatement appends the correction, records what it changed and when, and keeps the original view.
Using it
Expect restatements, don't avoid them. Brands learn their true costs late: freight invoices, supplier credits and duty adjustments arrive weeks after the orders. A system that can restate past orders visibly lets you enter costs as soon as you know them, rather than waiting for them to be final.
In Offer Suite
In Offer Suite a cost write that can change past orders records a restatement with the rows that caused it, the orders it touched and the profit before and after. Realized profit is kept in two views, as_recorded and current.
Source: Offer Suite's cost ledger and restatement (decisions 57 to 59).