physical inventory. Of course this does not hold true for repair  parts  storerooms  and  emergency  requirements that must be handled as they occur. However, it is most important  that  the  personnel  taking  the  inventory  and  the person  posting  the  inventory  be  fully  instructed  on proper handling of emergency issue documents. They may  be  marked  “before  inventory”  and  “after  inventory” or other appropriate wording. The important thing is that they be marked in such a way that the stock records SK knows  whether  the  inventory  figure  includes  the quantity  issued  or  that  the  issue  was  made  before  the item  was  inventoried. TYPES OF PHYSICAL INVENTORY The type and frequency of inventory is not always a  matter  of  preference.  Minimum  inventory requirements are established by NAVSUP and vary according to the type of ship. However, the TYCOM, commanding  officer,  or  supply  officer  may  direct inventories  that  exceed  these  minimums. Some of the more common types of inventory are described in the following paragraphs. NAVSUP P-485 should be consulted for more detailed descriptions of these  and  other  types  of  inventory. Bulkhead  to  Bulkhead  Inventory A  bulkhead  to  bulkhead  inventory  requires  a physical count of all stock material within the ship or within a specific storeroom or other storage area. A bulkhead to bulkhead inventory of the ship’s entire stock of   repair   parts   usually   is   conducted   ashore   in conjunction with an integrated logistics overhaul (ILO), formerly known as the supply operations assistance program (SOAP). A bulkhead to bulkhead inventory of a specific storeroom or other storage area is taken when a random sampling inventory of a particular storeroom or storage area fails to meet the inventory accuracy rate of 90 percent as prescribed in the NAVSUP P-485; when required by cognizant TYCOM instructions, or directed incident  to  a  supply  management  inspection;  when directed  by  the  commanding  officer;  or  when circumstances clearly indicate that it is essential to effective  inventory  control.  Prior  knowledge  of  specific stock  numbers  or  individual  item  locations  is  not required  for  a  bulkhead  to  bulkhead  inventory  of specified storerooms or other storage areas. Specific Commodity Inventory A   specific   commodity   inventory   requires   the physical count of all items comprising a generic segment of material; for example, items stocked under the same cognizance  symbol  or  federal  supply  class  or  that support  the  same  operational  function.  A  complete physical  inventory  of  stock  material  comprising  a generic segment is taken under the same conditions as those  described  for  a  bulkhead  to  bulkhead  inventory. Prior knowledge of specific stock numbers and item locations is required to conduct a specific commodity inventory. Special  Material  Inventory A  special  material  inventory  requires  the  physical count  of  all  items  that,  because  of  their  physical characteristics, cost, mission essentiality, criticality, or other  reasons,  are  specifically  designated  for  separate identification  and  inventory  control.  Special  material inventories include, but are not limited to, stock items designated  as  classified  or  hazardous.  Physical inventory of such material is required on a scheduled basis, as per the frequency criteria prescribed in the NAVSUP  P-485  for  each  of  the  special  material categories.  Items  comprising  each  special  category  can be related to a particular element of supply management data normally entered in stock records. For example, hazardous  items  to  be  inventoried  may  be  determined from stock records that contain an H, F, M, or R in the HIC  data  block.  To  facilitate  determination  of  special materials  requiring  periodic  inventory,  nonautomated ships should maintain either a separate file of NAVSUP Forms 1075 applicable to such items (that can be used repeatedly as count documents) or an NIIN listing of the items  comprising  each  category.  (The  special  category item list [SCIL] developed during an ILO is especially suited for this purpose.) Special material inventories also  include  controlled  equipage  and  presentation  silver that  are  required  to  be  inventoried  following  the frequency criteria prescribed in the NAVSUP P-485. Such  material  is  identified  in  Controlled  Equipage Custody Records, NAVSUP Forms 306, maintained as per the NAVSUP P-485 for each controlled equipage item  and  each  presentation  silver  item  (or  set)  in departmental custody. In automated ships that have implemented   mechanized   controlled   equipage procedures,  Equipage  Custody  Records,  NAVSUP Forms  1331,  rather  than  NAVSUP  Forms  306,  are maintained. Prior knowledge of specific stock numbers (or  other  material  identification)  and  item  locations  is required  to  conduct  a  special  material  inventory. 8-6