differences m u s t b e r e c o n c i l e d a c c o r d i n g t o
depot-level repairable (AVDLR) will be processed as a
procedures outlined in the NAVSUP P-485.
survey. Therefore, a causative research must be
conducted before processing a loss for an AVDLR
For minor differences, process a gain by inventory
(GBI) if the inventory count is greater than the stock
The preliminary research consists of checking
record balance. The processed GBI will increase the
recent transactions, unposted or rejected
on-hand quantity. Process a loss by inventory (LBI) if
documentation, and temporary locations. It also
the inventory count is less than the stock record
includes verifying catalog data, such as unit of issue,
balance. The LBI will decrease the on-hand quantity in
quantity per unit pack, or other data.
the stock record.
This is an in-depth investigation of specific
Stock control personnel must check location
i nve n t o r y d i s c r e p a n c i e s . C a u s a t ive r e s e a r c h i s
differences noted in the inventory count documents
conducted to determine the cause of the inventory
with those in stock records. When locations do not
discrepancy so corrective action can be taken. This
agree, check the physical location of the material. If
consists of a complete review of all transactions,
differences still exist, correct the item locations in the
within the allowable look-back period, in the history
stock records to conform with the count documents.
files. The transactions that need review are the receipts,
You should consider locations for items with zero
change notices, expenditures, location updates, and
balance in the count documents as valid locations if an
u n p o s t e d o r e r r o n e o u s d o c u m e n t s . N o r m a l l y,
outstanding stock requisition exists.
causative research is conducted after posting the
inventory adjustment to the stock record. The research
Inventory Accuracy Rate
should be completed within 30 days from the date the
adjustment was posted to the stock record. The supply
After completion of a scheduled inventory, the
officer reviews the results of causative research
count and adjustment documents will be reviewed to
periodically. Also, the supply officer initiates actions
compute the accuracy rate. As a minimum, 90 percent
to prevent recurrence of such inventory discrepancies.
is the acceptable accuracy rate. The differences
Posting Inventory Results
considered as errors when computing the accuracy rate
are as follows:
The procedures for posting the result of physical
· Each location difference, and
depends upon the method or equipment used by the
· Quantity difference for each item when the
activity. Activities using the manual procedures use the
adjustment quantity exceeds 10 percent of the
Stock Record Card Afloat, NAVSUP Form 1114.
stock record balance or the adjusted value is
Activities using automated procedures may process
more than .
the results by using the inventory function in the
computer program. After posting, file the inventory
Location and quantity errors in the same stock
count documents in the Stock Control History File in
record are counted as only one error when computing
NIIN sequence. Keep the completed count documents
the inventory accuracy rate. Changes made to correct
on file until completion of the next scheduled inventory
the cognizance symbol, unit of issue, unit price, or
of the same items.
other material data are not considered as errors. To
compute the accuracy rate, subtract the errors from the
number of items inventoried, and then divide the
difference by the number of items inventoried. For
After comparing the inventory count with the stock
example, there are 300 items inventoried and the
record count, process an inventory adjustment record,
number of errors is 12; 300 minus 12 equals 288; 288
if necessary. Process the inventory adjustments only
divided by 300 equals .96. The inventory accuracy rate
after all transactions affecting the inventory balance
is 96 percent.
have been posted. Inventory loss of an aviation