For those products inspected failed to meet customer’s standard, if it can reach other customer’s requirement, via the confirmation of the quality control technician at site, it can be processed after the audit of department manager and record it. If it is the defective battery tag, the technique related department will assess it , the production line count the quantity according to the category and cancel the stock , and the warehouse return the material and receive the defective products accordingly, classify and store the goods according to the utilization rate assessment made by technology department , and the production plan of each workshop will be adjusted according to the plan, As surplus value, finance count the returned defective battery tag into inventory cost according to its utilizable degree multiply cost, and the loss will be counted into current production cost。