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建个Allowance for obsolete inventory OR Reserve for obsolete inventory contra-asset account, 然后无非是 Dr. COGS OR Inventory obsolescence expense account, Cr. Allowance for obsolete inventory OR Reserve for obsolete inventory。

然后在Dr. Allowance for obsolete inventory OR Reserve for obsolete inventory, Cr. Inventory。根据具体情况,还可能涉及其他的accounts, 如A/R, A/P, COGS…
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