Maybe things are different in your business, but there is no way for my employees to eat enough to move the number on food cost. If that you allow shift food in general, it becomes a constant in the cost structure and other moves are still visible. For us, I fguess shift food amounts to about .5% on our food cost… in other words we run 29.7% rather than 29.2% or whatever. Not worth the trouble to track it in my book and why even open the question by recording the transactions?