By perishable items we understand the losses which occur during transport, handling, storage and sale of merchandise as a result of natural transformation of merchandise, which lead to loss of weight or their depreciation, including by fermentation processes. Perishable items do not represent the losses included in technological consumption quotas and those produced by negligence, stealing and those produced by other causes imputable to guilty persons or those determined by force majeure

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... Perishable items can be written off only after a factual checking of quantities of products that exist in management, established after weighing, counting, measuring and other such procedures and after making compensations according to the legal provisions. The perishable items produced in the legal conditions are approved by the manager or director of the legal person, as applicable, at the level of the quantities noticed as natural losses at the reception of transported merchandise, inventory taking or handover of management. The difference established in minus following the compensation and application of all loss quotas representing prejudice for the entity is recovered from the guilty persons according to the legal provisions. Keywords: patrimony inventory, procedure of writing off perishable items, conditions of writing off perishable items, rules of writing off perishable items, registration of inventory differences.