Was ist Veralteter Bestand?
Veralteter Bestand Inventory items that are no longer usable or saleable due to age, expiration, or obsolescence, documented in WMS, inventory ledgers, and write-off or disposal reports.
Source: Incoterms 2020 (ICC), FIATA, IATA DGR, WCO
How is “Veralteter Bestand” Used in Practice?
Veraltete Bestände müssen isoliert und gemäß Prüfungsanforderungen und Unternehmensrichtlinien für die Entfernung aus den Finanzberichten erfasst werden.
Certification Exam Relevance
Who Needs to Know This Term?
- Freight Forwarders
- Supply Chain Managers
- Customs Brokers
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Was ist Veralteter Bestand?
Inventory items that are no longer usable or saleable due to age, expiration, or obsolescence, documented in WMS, inventory ledgers, and write-off or disposal reports.
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