A manufacturing order that reserves capacity and allocates material but, unlike a work order, has not been authorised for release to the production floor. MRP planned orders are automatically changed by the system at each regeneration; FPOs are manually controlled by the planner and are normally either turned into actual work orders, or cancelled. A tool for what-if capacity analysis, and also sometimes used to allocate known components on a bill of material that is not complete and requires finalisation before releasing to production orders for the floor.