Calculate net quantity first
Start with the geometry or count required by the finished work before adding any allowance.
This keeps the base estimate auditable.
Identify the loss mechanism
Cuts, breakage, laps, pattern matching, defects, handling loss, compaction, and spillage are not interchangeable.
Use only the mechanisms relevant to the material and project.
Use evidence for the allowance
Prefer project history, drawings, manufacturer instructions, supplier packaging, or estimator experience specific to the work.
Label assumptions rather than presenting a generic percentage as a rule.
Round after allowances
Apply whole-package rounding after the material-specific allowance unless the purchasing method requires a different sequence.
Avoid repeatedly rounding intermediate steps.