Write-down percentages acquire gravity once they enter the app. The discipline happens one step earlier—when the workpaper still admits doubt.
Five checks before lock
- Policy citation matches the cost formula actually applied to the SKU group.
- Exception log lists SKUs carved out of the blanket percentage.
- NRV support follows a ladder, not a single average cell.
- Observation notes reference condition codes used on the floor.
- A sentence states what would change the conclusion if new evidence arrived.
Leave a door ajar
Files that pretend certainty when samples are thin invite partner rewriting. Netanalyser teaches language for provisional conclusions without sounding evasive—especially useful during inventory valuation audits with partial counts.