Stopnje običajnega odpisa blaga v slovenskih mlekarnah:
+-------------------------------+----------+---------+----------+ |Postopek, izdelki | % kala | % kalo | % kalo | | | surovine | dodatki | embalaže | +-------------------------------+----------+---------+----------+ |Odkup mleka in dovoz do | 1,0 | | | |sprejema | | | | +-------------------------------+----------+---------+----------+ |Skladiščenje mleka | 0,1 | | | |v cisternah do predelave | | | | +-------------------------------+----------+---------+----------+ |Pasterizacija mleka in smetane | 1,0 | | | +-------------------------------+----------+---------+----------+ |Sterilizacija mleka in smetane | 1,0 | | | +-------------------------------+----------+---------+----------+ |Proizvodnja zgoščenega | 10,0 | | 1,0 | |(evaporiranega) mleka | | | | +-------------------------------+----------+---------+----------+ |Proizvodnja mleka v prahu | 6,0 | | 1,0 | +-------------------------------+----------+---------+----------+ |Pakiranje sterilnega mleka, | 9,0 | 4,0 | 9,0 | |priprava in pakiranje | | | | |smetane ter napitkov | | | | +-------------------------------+----------+---------+----------+ |Pakiranje konzumnega mleka, | 5,0 | 4,0 | 6,0 | |smetane in napitkov | | | | +-------------------------------+----------+---------+----------+ |Priprava in polnjenje | 6,0 | 10,0 | 6,0 | |fermentiranih izdelkov | | | | +-------------------------------+----------+---------+----------+ |Izdelava | 5,0 | | 10,0 | |in pakiranje masla | | | | +-------------------------------+----------+---------+----------+ |Izdelava in pakiranje mlečnih | 8,0 | 10,0 | 10,0 | |sladoledov in vodnih desertov | | | | +-------------------------------+----------+---------+----------+ |Izdelava in pakiranje svežih | 5,0 | 4,0 | 6,0 | |sirov, skute in vseh namazov | | | | +-------------------------------+----------+---------+----------+ |Izdelava, zorenje | 8,0 | 2,0 | 6,0 | |in porcioniranje | | | | |poltrdih sirov | | | | +-------------------------------+----------+---------+----------+ |Izdelava, zorenje in | 16,0 | 2,0 | 6,0 | |porcioniranje trdih sirov/ do | | | | |70 dni zorenja | | | | +-------------------------------+----------+---------+----------+ |Izdelava, zorenje in | 25% | 2% | 6% | |porcioniranje trdih sirov/ nad | | | | |12 mesecev zorenja | | | | +-------------------------------+----------+---------+----------+ |Izdelava, zorenje in | 25% | 2% | 6% | |porcioniranje trdih sirov/ nad | | | | |24 mesecev zorenja | | | | +-------------------------------+----------+---------+----------+ |Priprava in polnjenje | 7,0 | 4,0 | 9,0 | |nemlečnih napitkov (čaj, voda | | | | |ipd.) | | | | +-------------------------------+----------+---------+----------+ |Izdelava in polnjenje pudingov | 10,0 | 10,0 | 6,0 | +-------------------------------+----------+---------+----------+ |Izdelava in pakiranje | 6% | 4 % | 15% za | |topljenih sirov | | | trikotne | | | | | etikete | | | | | | | | | | 1% za | | | | | okrogle | | | | | etikete | | | | | | | | | | 2% za | | | | | pasice | | | | | | | | | | 3% za | | | | | škatle | +-------------------------------+----------+---------+----------+ |Odtajevanje in pakiranje | 7,0 | | 1,0 | |zamrznjenega masla | | | | +-------------------------------+----------+---------+----------+
Odpis blaga v skladišču reprodukcijskega materiala od nabavljene količine (odpis, razsutje itd.):
+------------------------------+---------+ |Embalaža: | 1,5% | +------------------------------+---------+ |Dodatki: | 2,5% | +------------------------------+---------+ |Ostali materiali: | 0,5% | +------------------------------+---------+
Odpis blaga v skladiščih izdelkov v % od dneva končne predelave in zorenja do dneva izdaje v prodajno skladišče:
+------------------------------+---------+ |Skupine izdelkov | % kala | +------------------------------+---------+ |Pasterizirano/konzumno mleko, | 1,5 | |smetana, napitki | | +------------------------------+---------+ |Sterilizirano mleko, smetana, | 1,5 | |napitki | | +------------------------------+---------+ |Fermentirani izdelki | 1,5 | +------------------------------+---------+ |Mehki siri, skuta | 1,5 | +------------------------------+---------+ |Poltrdi siri | 1,5 | +------------------------------+---------+ |Trdi siri | 2,5 | +------------------------------+---------+ |Maslo | 1,5 | +------------------------------+---------+ |Sladoledi in ostalo zamrznjeno| 1,5 | |blago | | +------------------------------+---------+ |Mleko v prahu, zgoščeno mleko | 1,5 | +----------------------------------------+ |Kalo proizvodov med transportom do | |prodaje je 1,5%. | +----------------------------------------+