Slow-moving inventory: explain the shelf before discussing a sale

Define what your report actually measures

A report labeled “inventory aging” may use receipt dates, last-sale dates, or a different rule. Record the definition, the report date, and any known limitations. If an item was moved between locations, find out whether that movement changed the age shown. Consistent definitions make the conversation more useful.

Add context to the exceptions

Pull a manageable group of items that need explanation. For each one, record the stock category and what information supports it. These are discussion categories, not accounting conclusions.

• Routine stock with recent demand.
• Slow-moving items with an identifiable reason to hold them.
• Customer-specific or special-order items.
• Discontinued, damaged, or otherwise restricted stock.
• Consigned goods or items with ownership still to clarify.

Keep quantity, cost, and sale treatment separate

Knowing how many units are on hand does not establish how they should be valued or treated in a transaction. Ask your accountant to review the recorded costs and any adjustments. Discuss the treatment of inventory in a proposed deal with your transaction advisers. This worksheet does not calculate a purchase price or tell you what a buyer must accept.

Assign a question and an owner

An exception list is more useful when it leads to a next step. Who can confirm whether the customer still uses the item? Who holds the supplier’s written return terms? Who can verify a count? Record the question and the person responsible without assuming the answer will be favorable.

Use a blank template before sharing detailed records

The downloadable CSV gives you a starting structure: internal item reference, category, quantity, reporting date, aging basis, last-sale date, supporting context, open question, and follow-up owner. Fill it out in your own spreadsheet. No upload is needed. Decide with your advisers what supporting detail to share and at what stage.