Slow moving stock - over 12 months after purchase
"Even within above period,
Hard to sell at normal price with reasons such as model changes,etc."
"No return or lost of loaned goods
No market is expected.
Investigation of above reasons and find possible measures to avoid as well as to seek a better control system."
Are the rules established and implemented properly for the evaluation and reserving of dead stock (unnecessary stock, deteriorated stock, and/or long-held inventories) ?