O'my... Alydr may not be a fan of DECN,but he's true to his craft. You have two people that have refuted your understanding of how accounting treats an inventory write off. Saying you don't have to stop at a Red light doesn't change the rule. Site me a link that supports your understanding of how to srite off inventory and then record any "gain" from salvage value and we'll go from there. Scoop