01Preserve the original promise
The approved offer should retain the valuation basis, payout logic, reserve, authority, and timing assumptions that made it acceptable.
- Expected recovery and confidence.
- Commercial structure and approval.
- Risk reserve and customer commitment.
02Accumulate what changed
Processing, repair, freight, storage, exceptions, route selection, and buyer realization create the actual economics.
- Attribute cost and delay.
- Preserve route and buyer outcome.
- Keep dispute and adjustment basis visible.
03Explain the delta
The question at close is not merely whether the final number is higher or lower; it is why.
- Configuration and grade variance.
- Cost and timing variance.
- Route, buyer, reserve, and dispute variance.