A / START FRESH
Blank lot workbook
Prepared for 100 purchase lots and 100 sale entries, with equal-unit cent allocation and a separate view of sold and remaining cost.
Download blank workbookFREE RESELLER RESOURCE · DOWNLOADABLE
One lot in.
Partial sales out.
Keep a multi-unit purchase intact while you sell through it piece by piece. This no-signup workbook allocates equal unit cost, separates realized profit from unsold cost, and shows how much cash the lot has recovered.
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B / FOLLOW A LOT THROUGH
Worked example
See one ten-unit purchase reconcile across two partial sales totaling four units, plus cent remainders, zero cost, a loss and an unsold lot.
Download example workbookBEFORE YOU OPEN IT
Read the field notes.
Column definitions, entry rules, the allocation order, and the workbook’s boundaries in plain text.
Download the read meResource version: equal-lot-usd-v1
01 / THE LOTS REGISTER
One row for each purchase lot.
Give every purchase a stable lot ID and record its quantity and full acquisition cost. The workbook divides that cost over the purchased units in whole cents; it does not treat the whole lot as an expense when the first unit sells.
The blank and example files include the same lot fields, so you can compare a clean record with a completed purchase.
| Lot / description | Bought / sold / remaining | Purchase | Sold cost | Remaining cost | Profit | Net recovered | Unrecovered / excess |
|---|---|---|---|---|---|---|---|
| LOT-001 · Matching "Travel", paperbacks | 10 / 4 / 6 | $100.00 | $40.00 | $60.00 | $20.00 | $60.00 | $40.00 / $0.00 |
| LOT-002 · Three matching mugs | 3 / 3 / 0 | $10.00 | $10.00 | $0.00 | $5.00 | $15.00 | $0.00 / $5.00 |
| LOT-003 · Two gifted scarves | 2 / 1 / 1 | $0.00 | $0.00 | $0.00 | $7.00 | $7.00 | $0.00 / $7.00 |
| LOT-004 · Two repairable lamps | 2 / 1 / 1 | $12.00 | $6.00 | $6.00 | -$7.00 | -$1.00 | $13.00 / $0.00 |
| LOT-005 · Four matching plates | 4 / 0 / 4 | $8.00 | $0.00 | $8.00 | Unavailable | $0.00 | $8.00 / $0.00 |
02 / THE LOT SALES LEDGER
Record each completed unit sale.
Use a unique sale ID and reference the exact lot ID. The first sale rows consume the first unit positions; later sales consume subsequent positions in top-to-bottom sheet order. Keep the Sales tab in entry order—do not sort it.
Keep sale entries in the order they happened: row order determines which per-unit cost positions are consumed.
| Sale / lot | Units / prior units | Receipts | Allocated cost | Fees | Postage | Other | Profit |
|---|---|---|---|---|---|---|---|
| SALE-001 / LOT-001 | 2 / 0 | $40.00 | $20.00 | $4.00 | $6.00 | $0.00 | $10.00 |
| SALE-002 / LOT-002 | 1 / 0 | $5.00 | $3.34 | $0.00 | $0.00 | $0.00 | $1.66 |
| SALE-003 / LOT-001 | 2 / 2 | $40.00 | $20.00 | $4.00 | $6.00 | $0.00 | $10.00 |
| SALE-004 / LOT-002 | 1 / 1 | $5.00 | $3.33 | $0.00 | $0.00 | $0.00 | $1.67 |
| SALE-005 / LOT-002 | 1 / 2 | $5.00 | $3.33 | $0.00 | $0.00 | $0.00 | $1.67 |
| SALE-006 / LOT-003 | 1 / 0 | $10.00 | $0.00 | $1.00 | $2.00 | $0.00 | $7.00 |
| SALE-007 / LOT-004 | 1 / 0 | $3.00 | $6.00 | $1.00 | $2.00 | $1.00 | -$7.00 |
03 / A RECONCILED PICTURE
Recovery is not profit.
Sales proceeds can return cash before the full lot cost is recovered. The workbook keeps net cash recovery, realized profit, and cost still attached to unsold units as separate measures.
LOT-001: $100 purchase, 10 units, 4 sold. $80 receipts − $8 fees − $12 postage − $0 other − $40 sold cost = $20 realized profit. $60 remaining inventory at cost; $60 net cash recovered; $40 unrecovered.
All five hypothetical lots: $130.00 purchase = $56.00 sold cost + $74.00 remaining. $108.00 receipts − $27.00 selling costs − $56.00 sold cost = $25.00 profit. Net recovered $81.00; per-lot unrecovered sums $61.00, per-lot excess sums $12.00. Do not offset one lot’s deficit with another lot’s excess.
A
PURCHASES TAB · A:F INPUTS
What to enter for a purchase
lot_id- Stable unique lot ID. Starts with a letter; letters/digits/-/_ only, at most 64 characters. IDs compare case-insensitively.
description- Required description of homogeneous units. Do not combine unlike-value items under equal allocation.
purchase_date- Real YYYY-MM-DD text date, 1900–9999.
lot_cost_usd- All-in purchase cost for the entire lot, including purchase tax and acquisition transport once. USD; explicit 0 if free.
units_bought- Numeric whole units, 1–1,000,000. Includes sold and still-held units.
storage_location- Optional bin or shelf.
units_sold- Sum of valid linked sale quantities; blank if this lot or a linked sale needs attention.
units_remaining- Bought minus sold; never silently clamped for oversold records.
sold_cost_usd- Purchase cost allocated to sold units using successive unit positions and deterministic cent remainders.
remaining_cost_usd- Purchase cost minus sold cost, not an estimated future sale value or a realized expense.
seller_receipts_usd- Item receipts plus shipping actually credited to you; before seller fees, excluding buyer tax.
selling_costs_usd- Actual fees plus seller-paid postage plus other direct selling costs, each once.
net_cash_recovered_usd- Seller receipts minus selling costs; signed, can be negative. This is not profit.
realized_profit_usd- Net cash recovered minus allocated sold cost; unavailable until there is a sale.
unrecovered_outlay_usd- MAX(0, whole purchase cost minus net cash recovered), computed separately for this lot.
cash_above_outlay_usd- MAX(0, net cash recovered minus whole purchase cost), separately for this lot. Not profit.
purchase_check- Purchase/input/oversold check. Blank prepared rows ignored.
status- Ready, Unsold, Purchase needs attention or Linked sales need attention. Fix issues before using totals.
B
SALES TAB · A:I INPUTS
What to enter for a sale
sale_id- Stable unique sale ID with the same format as lot IDs. One row per sale from ONE lot.
lot_id- Exact purchase lot ID; missing or duplicate references are flagged.
sale_date- Real YYYY-MM-DD text date; not before the purchase.
units_sold- Numeric whole units, 1–1,000,000, not above available units. Never record negative quantities for returns.
item_receipts_usd- Item receipts before seller fees; exclude buyer sales tax and marketplace-held money.
shipping_receipts_usd- Shipping actually credited to you. Buyer-label pass-through never credited to you is 0.
marketplace_fees_usd- Actual marketplace fees, not a preset. Enter explicit 0 where none.
actual_postage_usd- Actual seller-paid postage, including postage funded by credited shipping. Pass-through label cost is 0.
other_direct_costs_usd- Other direct costs, e.g. packaging; excludes already-entered purchase, fees or postage.
previous_units_sold- Earlier sale units for this same lot, in top-to-bottom sheet row order (not sale-date order). Do not sort Sales.
allocated_sold_cost_usd- Cost of subsequent unit positions, not the first units again. Do not enter purchase cost twice.
seller_receipts_usd- Item receipts + credited shipping.
selling_costs_usd- Fees + postage + other direct selling costs.
net_cash_recovered_usd- Seller receipts minus selling costs, signed.
realized_profit_usd- Net cash recovered minus allocated sold cost; losses stay negative.
sale_check- OK or the issue to fix. Calculated fields stay blank until this sale and earlier sales from its lot are valid.
A REPEATABLE ROUTINE
From bulk buy to final unit.
Keep the rows readable and the sales in sequence. The workbook allocates cost and checks arithmetic you enter; it does not decide what a transaction means.
- 01
Log the purchase once
Assign a unique lot ID, record the number of units, and enter the complete purchase cost. Do not split the original purchase into one row per unit.
- 02
Enter sales in order
Give each completed sale a unique sale ID and the exact lot reference. Add each sale as it happens, from earliest unit allocation to latest; never sort the Sales tab.
- 03
Enter actual transaction amounts
Use seller receipts before seller fees, then enter fees and postage separately. Exclude buyer sales tax and pass-through amounts that are not the seller’s proceeds.
- 04
Read the three outcomes apart
Compare profit on units sold with remaining unsold cost and net cash recovery. Recovery describes cash returned after entered sale costs; it is not profit.
FORMAT & SUPPORT BOUNDARIES
A small, ordered lot ledger.
Workbook structure
The XLSX has Read me, Purchases, Sales, and Summary tabs. It includes 100 prepared purchase rows and 100 prepared sale rows (rows 2–101). Only Purchases A:F and Sales A:I are yellow input cells. Enter records only in prepared rows; use another workbook rather than extending formulas.
IDs and references
Purchase lot IDs and sale IDs must each be unique within their own ID column, without regard to case. Use at most 64 characters from letters, digits, hyphens, or underscores; the first character must be a letter. Each sale must reference the exact lot ID as entered. IDs in separate workbook copies are not compared.
Equal-unit cost in cents
Purchase cost is divided evenly across the lot using USD cents. Any remainder cent is assigned deterministically across the unit positions, so allocated sold cost plus remaining cost reconciles to the lot’s full acquisition cost. Later sales consume subsequent unit positions according to top-to-bottom row order. Do not sort Sales.
Blank is not zero
Enter all required purchase and sale values. A blank cost or amount means missing information, not zero; enter an explicit 0 when a cost does not apply. Losses remain losses—do not replace negative profit with zero.
Receipts, fees, and profit
Enter seller receipts before seller fees. Exclude buyer sales tax and amounts collected only to pass through to a carrier. Profit deducts allocated sold cost, seller fees, postage, and other entered direct costs; cash recovery is a separate cash measure, never another name for profit.
Editable cells and protection
Only the yellow input areas are intended for editing. No-password worksheet protection guards formulas and cells outside the prepared ranges. It is an editing guard, not security, accounting control, or a guarantee that the source transaction is correct.
CSV is a values-only snapshot
Each CSV is a separate file: one for lots and one for lot sales. CSVs are static, values-only snapshots with documented headers; they do not include formulas, dropdowns, validation, or workbook tabs. They do not stay linked or update when another file changes. Keep the two files aligned and update and recalculate them manually.
What this does not do
This is not FIFO accounting and does not handle returns, bundles, tax calculations or advice, marketplace imports, synchronization, or automatic saving. It is not an import-compatible Upcyclist file. Keep your source receipts and marketplace records.
WHEN YOU WANT THE LOT RECORDS IN YOUR SHOP
Keep purchases and sales connected.
Upcyclist helps resellers keep purchase and sale records together. These downloads remain on your device; they do not upload or transfer into an account.
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A FEW STRAIGHT ANSWERS
Before you start entering rows.
How does the workbook handle a multi-unit purchase?
Enter the purchase as one lot with a quantity and full acquisition cost. The workbook allocates that cost evenly across unit positions in USD cents, assigns any remainder cents deterministically, and keeps the cost of unsold units separate from sold cost.
How does it decide which units a sale consumes?
Each sale row references one exact lot ID. Sales consume that lot’s next unit positions in top-to-bottom worksheet order. Enter sales in sequence and do not sort the Sales tab; sorting changes the order used for allocation.
Is cash recovery the same as profit?
No. In the example, a $100 lot of 10 units has four sold. Those sales have $80 in seller receipts, $8 in fees, and $12 in postage: $40 sold cost and $20 profit, with $60 of cost still in unsold units. Net cash recovery is $60 ($80 less $8 and $12), while $40 of the original cost remains unrecovered. The $60 recovery is not profit.
What counts as seller receipts?
Enter receipts before seller fees. Do not count buyer sales tax or pass-through amounts that are collected for a carrier as seller revenue. Enter fees and postage separately so the workbook can deduct each once.
Can I leave a cost blank when it is zero?
No. Blank means incomplete, not zero. Enter an explicit zero for each required cost that does not apply. A real loss remains visible as a negative result.
What are the yellow cells and can I add rows?
Yellow inputs are Purchases columns A:F and Sales columns A:I. The workbook has 100 prepared rows for each (rows 2–101). Do not extend the ranges or formulas; start a separate workbook for more records.
Do the CSV files work like the workbook?
No. Each CSV is a separate values-only file; blank files contain headers only, and example files include snapshot rows. There are no formulas, dropdowns or automatic updates. The two files do not stay connected; update and recalculate them manually.
Does this support FIFO, returns, bundles, or tax calculations?
No. It uses equal-unit cost allocation, not FIFO, and does not model returns or bundles. It does not calculate taxes, provide tax advice, or guarantee compatibility with an import workflow.
Do I need an account to use the downloads?
No. The workbook, CSVs, and read me download directly. Your entries stay in the copy you keep; this page does not collect them or transfer them into an account.
A practical reconciliation aid, not a promise of profit. Confirm each lot, sale, and cost against your own records and the rules that apply to your business.