CONSIDERATIONS REGARDING THE SIMULTANEOUS WRITING-OFF OF COMPENSATIONS AND PERISHABLE ITEMS

Radu Lenghel
unpublished
For the goods for which losses are accepted, in case of compensating minuses with pluses established in inventory, the losses are calculated only if the missing quantities are higher than the quantities noticed in excess. In each category, the order of writing-off perishable items is used in the compensation of goods (starting with the assortment which has the highest unit price). The losses are given first of all for the assortments in which minuses were noted and if there still remain
more » ... tive differences in minus, they can be given also for other assortments in which pluses were recorded. If following the application of losses there still remain quantitative differences in minus, the loss quotas can be applied to the other goods allowed in compensation, to the goods in which pluses were noted or where no differences resulted. The difference established in minus following the compensation and application of all the loss quotas, which represents prejudice for the entity is recovered from the guilty persons, in accordance with the legal provisions in force. The competence of approval of compensations and perishable items belongs in all the cases to the leaders of patrimonial entities. Keywords: patrimony inventory, inventory procedure, conditions of writing-off compensations and perishable items, rules of compensation and writing-off of perishable items, procedure of simultaneous writing-off of compensations and perishable items, registration of inventory differences.
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