A backorder occurs when the quantity ordered is greater than the available quantity. Therefore, if the snack bar has ordered 24 chocolate bars and only 15 are available, nine chocolate bars will be backordered. If such a backorder occurs, the released requirements quantity will still increase by 24; however, the allocated quantity will only increase by 15. In addition, the available quantity will only decrease by 15, but the available-to-release quantity will decrease by 24.
 

	On-hand  quantity	Total  Requirements  Quantity	Released  Requirements  Quantity	Allocated  Quantity	Available  Quantity	Available-to-  Release  Quantity
Beginning  Balance	15	0	0	0	15	15
Order  Entered into  the NCAS		+24
Order  Released and  Allocated			+24	+15	-15	-24
New  Balance	15	24	24	15	0	-9