Transacting duty-free certification, Trading manual of manufactary Record and Work out, Interplant Transfer, and various customs belongings for clients.
Those enterprises keep books at planned cost or norm cost in daily accounting shall account for the coit variances and adjust planned cost (or norm cost) into historical cost periodically.
Similarly when there is a poor harvest, the carry-over is drawn upon for current consumption, so that a corresponding part of the income-expenditure of the consumers creates no current income for the farmers.
We got used to it and we never challenged it again, and it's fascinating to me, and by fascinating I mean a little bit insane, that we still talk about this as a segment when it's most likely carryover bias.