Business Pitch Dictionary by pitch.dog
Inventory, demand & supply planning · Working

Inventory write-down

Also called: stock write-down

ELI5

Reduction of inventory's carrying amount when expected recoverable value falls.

Used in conversation

“The number is useful only if everyone calculates inventory write-down the same way.”

Pitch context

You will see “Inventory write-down” in operating plans, procurement packs, supplier reviews and supply-chain reports when the discussion reaches inventory, demand & supply planning.

Why it matters: In inventory, demand & supply planning, different calculation boundaries, periods or accounting treatments can change the number and the decision.

Caution

Calculation, recognition and disclosure can vary by accounting framework, company policy and reporting context.

Sources & evidence · 3

Direct term-level sources and supporting source families.