While Restating ACCo's financial statements I can across a number of obstacles and interesting aspects of the firm. These included: 

-Variable costs have not taken into consideration any admin expenses as these have not been separated into departments

- i) Livestock (Refer Note 2(j))

Determination of net market value of livestock:

At 31 December 2011, the Group has approximately 442,172 breeding cattle (31 December 2010: 295,856) and 223,419 non-breeding cattle (31 December 2010: 281,288). Unbranded calves at 31 December 2011 have been estimated at 88,077 (31 December 2010 – 71,238).

- Trading Cattle Sold = $281,288 - $223,419 (which is non breeding) (Though trading cattle sold also includes feedlot cattle)

- Deemed cost of cattle sold = (230,488) 

- When it came time to work out the Selling Price, Variable Costs and Contribution Margin for ACCo's Boxed meat and Wagyu Products I was faced with the challenge of the Wagyu meats and overall boxed meats not being separated but placed as a whole. 

- The Cost of Meat sold was $130,146,000 and is 30.7% of their total meat costs, there for showing no separation in specific figures.

- When restating and including other income, I had issues with discovering the other income sources and had to refer to my notes which then did not display a finance income.