N.Y. Comp. Codes R. & Regs. tit. 10 § 441.252
Current through Register Vol. 46, No. 50, December 11, 2024
A book inventory kept in continous agreement with stock on hand by means of a detailed record that may also serve as a subsidiary ledger where dollar amounts as well as physical quantities are maintained. Sections of the stockroom are inventoried at short intervals and the quantities or amounts or both are adjusted, where necessary, to the physical count.
N.Y. Comp. Codes R. & Regs. Tit. 10 § 441.252