This test method is used to determine the amount of substance in a fat or oil sample that cannot be saponified under typical caustic conditions. Unsaponifiables include compounds such as sterols, hydrocarbons and some alcohols. The method is not suitable for marine oils due to the potentially high amounts of insoluble matter present in marine oils. The results may be used to adjust price for delivery of a particular commodity load-out. Additionally, the results may be used in a material mass balance assessment.