Was ist Toter Bestand?
Toter Bestand Inventory items that have not moved or been sold for a prolonged period and are unlikely to be sold in the future, as classified in WMS, inventory audits, and write-off procedures.
Source: Incoterms 2020 (ICC), FIATA, IATA DGR, WCO
How is “Toter Bestand” Used in Practice?
Regelmäßige Inventurprüfungen helfen, toten Bestand zu identifizieren, sodass Unternehmen Abschreibungen gemäß Bilanzrichtlinien einleiten können.
Certification Exam Relevance
Who Needs to Know This Term?
- Freight Forwarders
- Supply Chain Managers
- Customs Brokers
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Was ist Toter Bestand?
Inventory items that have not moved or been sold for a prolonged period and are unlikely to be sold in the future, as classified in WMS, inventory audits, and write-off procedures.
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