Apa itu Persediaan Usang?
Persediaan Usang 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 “Persediaan Usang” Used in Practice?
Persediaan usang harus diisolasi dan dicatat untuk dihapus dari laporan keuangan sesuai persyaratan audit dan kebijakan perusahaan.
Certification Exam Relevance
Who Needs to Know This Term?
- Freight Forwarders
- Supply Chain Managers
- Customs Brokers
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Apa itu Persediaan Usang?
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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