摘要：After the establishment of inventory pluses and minuses,we proceed to the settlement of differences. In the establishment of debt value,in cases when the inventory shortages are not considered offences, we consider the possibility of compensation of shortages with potential pluses acknowledged. The compensation of shortages with the pluses noticed at inventory allows the correction of goods handling errors because of confusions between assortments. The danger of confusions is determined by the resemblance between products,danger which appears as a consequence of careless handling,when labels disappear from packaging,bar codes are missing and because of carelessness of warehouse managers. The competence of approval of compensations belongs in all cases to the leaders of patrimonial entities.
关键词：patrimony inventory;inventory procedure;compensation conditions;compensation rules;compensation procedure;recording of inventory differences.
