F&B glossary

    AP vs EP (as-purchased vs edible-portion)

    AP (as-purchased) is what an ingredient weighs and costs when it arrives; EP (edible portion) is what remains after trimming, peeling, and cooking loss — and EP is the only figure that reflects true recipe cost.

    Almost nothing you buy goes into a dish at its purchase weight. A case of carrots loses skin and tops; a side of salmon loses bones, skin, and trim; a bunch of herbs loses stems. The gap between what you pay for (AP) and what actually reaches the plate (EP) is yield loss — and ignoring it is a common reason a recipe costs more than its spec sheet claims.

    The fix is one conversion: EP cost = AP cost ÷ yield %. Buy carrots at 2.00 a kilo with an 80% yield after peeling, and the carrot on the plate costs 2.00 ÷ 0.80 = 2.50 a kilo. The same holds behind the bar: a whole lime yields only about 1 oz (30 ml) of juice, so a cocktail's lime cost must be built on juice yield, not on the price of the whole fruit.

    The classic mistake is costing on AP prices and quietly understating every dish. On high-trim proteins and produce the gap can reach 20-40% — enough to turn a healthy margin into a loss. Cost on EP, and the number you see is the number you spend.

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