Wood pallet · individual ID
WD-00RS
AT_CUSTOMER
Grade A
Seq 1,000
Batch WD-2026-0007
- On hire with
- Tenaga Logistics Sdn Bhd
- Contract
- CT-2025-0412 · Enterprise
- Days on current hire
- 28 days
- Daily rate
- 0.104 / day
- Location
- Shah Alam DC · GPS confirmed
- ISPM 15
- VALID to 14 Nov 2026
Lifetime revenue
1,842
Across 14 hire cycles
Live TCO
41.20
Purchase + transport + repair + o/h
Break-even
Reached
▲ 44× return on TCO
Repairs to date
2
104.00 cumulative cost
Movement history
TCO breakdown
Repairs 2
Journal entries 18
Lifecycle timeline
Every state transition for this pallet ID
POD confirmed · hire startedAT_CUSTOMER15 Jun 2026
Delivered to Tenaga Logistics, Shah Alam DC. Accrual running at RM 0.104/day.
Depot exit scanIN_TRANSIT14 Jun 2026
Driver A. Yusof · delivery order DO-2026-1187.
Reserved for dispatchRESERVED13 Jun 2026
Locked to dispatch order — L0 auto-approved (qty within limit).
Returned to AVAILABLE after repairAVAILABLE02 May 2026
Re-graded A following stringer repair REP-2026-000221.
Entered repair queueIN_REPAIR28 Apr 2026
Inspection graded B — cracked board. Repair job created against this ID.
Goods receipt · ID assignedNEW08 Jan 2025
Stencilled WD-00RS at marking station. Batch WD-2026-0007 from Selatan Timber.
Utilisation
Days earning vs. idle
Lifetime utilisation71%
386 days on hire158 days idle
- Hire cycles
- 14
- Avg cycle length
- 28 days
- In fleet since
- Jan 2025
- Remaining life
- 916 days
Compliance
ISPM 15 inherited from batch WD-2026-0007. Heat-treatment cert valid — cleared for international dispatch.
Total cost of ownership
Built from real journal entries — never an estimate
| Component | Source pillar | Amount |
|---|---|---|
| Purchase cost | Procurement | 30.00 |
| Inbound transport | Logistics · INBOUND | 2.40 |
| Avg repair cost | Technician | 2.60 |
| Overhead allocation | Finance · monthly | 6.20 |
| Live TCO / pallet | 41.20 | |
Rate floor derivation
This pallet's contribution to the floor
Fully-loaded cost = TCO ÷ (life × pessimistic util)
= 41.20 ÷ (1460 × 0.50) = 0.0564
Floor = cost ÷ (1 − loss 0.03) × (1 + margin 0.25)
= 0.0564 ÷ 0.97 × 1.25 = RM 0.0727/day
Current card charges RM 0.104/day — comfortably above floor. Break-even at target utilisation: 19 months.
Repair history
Cumulative cost drives the scrap decision
| Repair job | Date | Damage type | Technician | Labour | Parts | Total | Outcome |
|---|---|---|---|---|---|---|---|
| REP-2026-000221 | 28 Apr 2026 | Cracked board | T. Rahman | 28.00 | 18.00 | 46.00 | A |
| REP-2025-000094 | 11 Sep 2025 | Loose stringer | M. Faiz | 40.00 | 18.00 | 58.00 | A |
Remaining asset value RM 18.80
Below scrap threshold — keep in service
Journal entries · this pallet
Same records feed TCO and the Krishand CSV export
| Date | Event | Debit | Credit | Amount | Export |
|---|---|---|---|---|---|
| 15 Jun | Hire accrual start | Accounts Receivable | Rental Revenue | 0.104 | PENDING |
| 02 May | Repair completed | Repair Expense | Wages Payable | 28.00 | EXPORTED |
| 02 May | Parts consumed | Repair Expense | Raw Materials Inventory | 18.00 | EXPORTED |
| 14 Mar | Movement fee | Accounts Receivable | Movement Fee Revenue | 12.00 | EXPORTED |
| 08 Jan '25 | Pallet purchased | Pallet Asset | Accounts Payable | 30.00 | EXPORTED |