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    <title>Job Work effects on ER!</title>
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    <description>Manufacturer sends unlaminated fabric and lamination LDPE to a job worker and receives laminated fabric plus excess LDPE; the advised treatment is to record the conversion as a process operation, adjust input stock by the quantity sent for job work, recognise the finished laminated fabric on receipt, account for any returned surplus input as returned material, and reconcile net variances as process loss for ER1 reporting.</description>
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      <description>Manufacturer sends unlaminated fabric and lamination LDPE to a job worker and receives laminated fabric plus excess LDPE; the advised treatment is to record the conversion as a process operation, adjust input stock by the quantity sent for job work, recognise the finished laminated fabric on receipt, account for any returned surplus input as returned material, and reconcile net variances as process loss for ER1 reporting.</description>
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