10.11 Good to know — manufacturing

Release is a snapshot. Change a BOM afterwards and orders already released keep the recipe — and the standard cost — they were released with. Only new releases see the new recipe. This is why a recipe change mid-production never rewrites the order in flight, and why the timing of recipe changes is a production decision, not a data-entry detail.
Part output is normal. Receive what is finished, when it is finished, in as many rounds as the work takes; quantity received simply accumulates against the target. There is no prize for receiving in one ceremonial batch.
A closed order does not reopen. Its WIP is settled and its variance is named. If the world later proves the order wrong, the correction travels the ordinary road — an inventory adjustment, a journal — not a resurrection (§1.5).
Variance is information, not blame. Read across closed orders it separates a stale standard from a wasteful process from an expensive supplier — three different problems with three different owners (§10.9).