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Owner Name: _________________________________________ Account Number: _______________________________
Description of Inventory: ________________________________ Property Location Address: _______________________________________________
Special Attachment 23.12A -- Inventory Detail Report
Attach this form to your completed rendition along with supporting documentation if you own inventory and you believe the January 1 value was less
than the cost. NOTE: If you have applied for and received September 1 inventory value, provide cost data as of September 1, 2018 and markdown
data for September, October, and November of 2018.
Part 1. Inventory Cost.
1. Beginning unadjusted FIFO cost of inventory as of January 1, 2019
2. List any adjustments (such as shrinkage, spoilage, obsolescence reserve,
etc.) and provide dollar amount for each adjustment.
Part 2. Inventory Markdown Details.
3. January 2019 markdowns to January 1st inventory items at cost
4. February 2019 markdowns to January 1st inventory items at cost
5. March 2019 markdowns to January 1st inventory items at cost
6. Total 1st Quarter markdowns at cost
Part 3. Inventory Turnover Ratio for 2018.
7. Total cost of goods sold for this location for 2018
8. Average 2018 inventory for this location
9. Divide line 7 by line 8 to equal inventory turns per year (enter here)
Part 4. Inventory Age as of January 1.
10. Cost of inventory
aged 0-3 months-------------
11. Cost of inventory
aged 4-6 months-------------
12. Cost of inventory
aged 7-9 months-------------
19. Total Cost of Inventory (add lines 10-18)
13. Cost of inventory
aged 10-12 months-------------
14. Cost of inventory
aged 13-24 months-------------
15. Cost of inventory
aged 25-36 months------------
16. Cost of inventory
aged 37-48 months-----------
17. Cost of inventory
aged 49-60 months-----------
18. Cost of inventory aged
more than 60 months--------
Part 5. Unusual Circumstances Affecting Inventory Value.
20. Briefly explain any unusual circumstances (recalls, damage, etc.) existing on January 1 that would have caused your inventory to be worth less
than its January 1 FIFO cost:
$
Adjusted Cost Total $
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$