1. Enter opening capacity
Record unused measurable units available at the start of the period.
2. Add purchased units
Include additional credits, licenses, or capacity acquired during the period.
3. Enter consumed units
Use actual or expected units used by customers and internal operations.
4. Reserve committed capacity
Enter units set aside for contracted or planned usage.
5. Apply unit cost
Use a consistent acquisition cost per unit.
6. Review remaining capacity
Compare closing units, unallocated units, and inventory value.