Back orders should be taken into account in the Stock On Hand field in StockTrim. So that if an item is on back order, this should be taken into account as negative stock on hand. Then, when the order quantity is calculated, it will add the amount under back order to the forecasted amount you will need to cover your lead demand + buffer stock.
In terms of the sales order data, it does not matter in terms of forecasting whether an order has been fulfilled to the customer, or whether it's on back order. The order date is the effective date that the demand was applicable, so this is what is used to forecast future requirements.
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