陳腐化在庫とは?
陳腐化在庫 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 “陳腐化在庫” Used in Practice?
陳腐化在庫は監査要件および企業方針に従って隔離・記録され、財務諸表から除外されなければならない。
Certification Exam Relevance
Who Needs to Know This Term?
- Freight Forwarders
- Supply Chain Managers
- Customs Brokers
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陳腐化在庫とは?
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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