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Answer: Scheduled receipts must be adjusted before computing net requirements to ensure accurate calculations. This is because any changes in scheduled receipts, such as delivery dates, order quantities, or cancellations, will impact the availability of materials and the net requirements for a given period. If scheduled receipts are not adjusted prior to computing net requirements, the calculations may be inaccurate, potentially leading to over-ordering or under-ordering of materials and causing increased costs, wasted resources, or production delays. By adjusting scheduled receipts first, companies can maintain an accurate view of available inventory, allowing the MRP system to plan effectively and efficiently.