Preserve the reported basis of a material result

Treat the reporting basis as part of the result

Keep that basis beside the value so the next reviewer can interpret it without reconstructing the report's conditions.

Our public material-register example shows a synthetic report beside downloadable output. Use it to inspect how values and source references travel together. The self-service ParseMill trial is for invoice PDFs; supplier test reports and engineering review need a separate fit discussion.

Keep the source’s terminology before deciding whether two labels are equivalent. A supplier may define a term in a method note or appendix. If the definition is missing, retain the label and ask for its meaning rather than translating it into a familiar convention.

Make a result-context sheet

Record sample identity, property, raw value, unit, exact basis wording, basis location and applicable row range. Add a separate interpretation status and reviewer. EPA: Wet-weight and dry-weight reporting context explains wet-weight and dry-weight concentration distinctions in its specific environmental-modeling context. Its guidance illustrates why the intended use matters; it does not provide a universal reporting basis for every material register.

The same discipline applies to other source qualifications. Capture what is stated and the evidence for its scope before choosing a downstream representation. Preserve an unstated basis as unstated, even if other rows from the same supplier usually use one convention.

Compare three source statements

Synthetic example: three invented reports each contain the number 5 with the same printed concentration unit. The worksheet deliberately avoids interpreting them as equivalent measurements.

Do not rank A and B as equal solely because their displayed numbers match. C also cannot inherit A’s basis to complete the spreadsheet. The correct initial output is three source-supported records with a visible context difference, not one normalized column presented as directly comparable.

Keep conversion as a separate reviewed step

NIST: SI notation checklist requires an unambiguous relationship between a value and its unit. A reporting basis adds further context that a unit alone may not express. Carry both fields into any analyst’s working table and label derived values separately from source transcription.

If a conversion is proposed, the responsible specialist must establish the applicable method, required input data and suitability for the task. Do not estimate missing moisture or other adjustment factors from a neighboring sample. Record the input source, formula, assumptions and resulting units when an approved conversion is performed. Leave unsupported cases unresolved.

Check scope at table boundaries

Inspect the first and last rows governed by each heading or note, especially after page breaks or appendix changes. A basis note may apply only to one property or subgroup. Test whether a fill-down operation has crossed that boundary and assigned context that the source never supplied.

Bring both a report whose basis changes between sections and one with no stated basis to a scoped fit discussion. Agree how the output would preserve supported context and unresolved gaps before a pilot. Reporting-basis interpretation remains the technical reviewer’s responsibility.