How do you distinguish delivered stock from stock available to use?

Instruction: Work out the physical quantity, currently available quantity and exception quantity, then explain the receiving handoff.

Context:

A fictional delivery contains 10 cartons of SKU BX-25, each confirmed to contain 20 EA. Two cartons have crushed packaging. Site rules require every unit in a damaged carton to remain in a recorded inspection hold until quality staff decide its disposition. The other eight cartons pass the receiving check. The receiving screen records physically received units and their separate available or held status.

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Two hundred units arrived: 160 passed receiving and 40 need an inspection hold...

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