Reasons for Decision
The entity requires mineral compounds to be present within the limestone in particular proportions. 2. The entity plans its quarrying operations so as to produce stockpiles of a certain grade and continually analyses the composition of the stockpiles to ensure they meet the entity's requirements, making adjustments when required. 3. Although limestone generally, but not always, contains the desired minerals, the entity can obtain any missing minerals from other sources. 4. The entity devotes considerable time and effort to ensuring that the minerals are present in the correct proportions and that other minerals found in the limestone are diluted by blending. 5. Limestone by itself is 'very, very rarely ever suitable for cement manufacture' (and therefore the desired minerals often need to be supplemented from other sources or by blending amounts of limestone).