A stock swap is not a credit and it is not a sale. It occupies its own documentation category because the liability flows in two directions simultaneously — stock is moving off your boot and stock is moving onto it, from different sources, at the same transaction event.
If you document a swap as a credit note and a new sale, you have created two records that cannot be reconciled against each other without manual annotation. If you document it as a single sale with a note about the return, you have buried the received inventory in free text where it will never be counted. Neither option survives an excise audit.
The Dual-Column Architecture
The core structural decision in this template is the physical separation of received and replaced stock into two parallel field sets.
Twenty-three SKUs appear twice: once in the Received block (stock coming back from the customer), once in the Replaced block (stock going out from boot stock). Every variant — Ashford 25 Red, Easy 30 Blue, Manitou 20 Organic, Gala Slims 20 White, Reef 25 Treasure — has a Received integer and a Replaced integer. They are independent counts, not a net calculation.
This matters because a swap is rarely symmetrical by SKU. A store returning six Reef 20 Coral packs and receiving six Reef 25 Lagoon packs in exchange is a swap by commercial convention but a SKU substitution by inventory logic. Both SKU movements need individual records. The Received column shows what came back to the rep's boot stock. The Replaced column shows what left it. The difference between TOTAL STICKS RECEIVED FROM THE CUSTOMER and TOTAL STICKS PROVIDED FROM BOOT STOCK is the net inventory movement for the rep — which should be zero on a like-for-like swap and non-zero on anything else.
What the Totals Tell You at Cycle End
TOTAL STICKS RECEIVED and TOTAL STICKS PROVIDED are the reconciliation anchors for the boot stock audit.
If a rep executes four swap transactions in a cycle and the received totals are consistently lower than the provided totals, the boot stock is being depleted faster than swaps are replenishing it. That is not a swap accounting problem — it is a boot stock planning signal that the rep is replacing more than they are recovering.
If a specific SKU appears consistently in the Received column but rarely in the Replaced column, the stores in that territory are returning that product but the rep is substituting with something different. After three cycles of data, that pattern identifies which SKUs are being pulled from the market and which are being pushed to fill gaps.
The split account identification — Customer Name, Account number, Store Number, Date — means you can filter swap records by account and see which stores are generating the most return activity. One store with eight swap transactions in a period is an account management conversation. Three stores in the same postcode with elevated returns might be a regional SKU preference issue.
The Moment the System Earns Its Structure
A rep is at a convenience store in Campbelltown at 11:15 AM. The store owner has six packs of Harvest Dark RYO that are not moving and wants to swap them for Manitou 20 Organic, which his customers have been asking for. The rep has Manitou 20 Organic in the boot.
Six Harvest Dark RYO Received: six. Manitou 20 Organic Replaced: six. TOTAL STICKS RECEIVED: six. TOTAL STICKS PROVIDED: six. Transaction balance: zero net stick movement.
That record exists. It is timestamped, account-linked, and SKU-specific. Three weeks later when the cycle reconciliation runs and the boot stock count comes up short by four Manitou 20 Organic, the rep can show exactly where each pack went — which store, which date, what was received in exchange. The audit trail is not reconstructed from memory. It was built at the time of the transaction, in the parking lot before the next stop.