inventory write downForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › inventory write downThis topic has 3 replies, 2 voices, and was last updated 3 years ago by Stephen Widberg.Viewing 4 posts - 1 through 4 (of 4 total)AuthorPosts July 20, 2021 at 12:51 pm #628912 Noah098MemberTopics: 935Replies: 352☆☆☆☆☆sir any inventory write down is recorded in cost of sales(in SPL), right? or is it included as a part of operating expenses? July 21, 2021 at 7:14 am #628963 Stephen WidbergKeymasterTopics: 16Replies: 3411☆☆☆☆☆COS (unless very exceptional circumstances – fire or flood) July 21, 2021 at 9:09 am #628980 Noah098MemberTopics: 935Replies: 352☆☆☆☆☆So you are saying in normal circumstances any write down will be included in COS, and in case of fire or flood we recognise it as a part of Operating expenses? July 22, 2021 at 7:08 am #629069 Stephen WidbergKeymasterTopics: 16Replies: 3411☆☆☆☆☆YesAuthorPostsViewing 4 posts - 1 through 4 (of 4 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In