Section 393.29. Licensee inventory obligations.

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A licensee shall take an inventory by December 31 of each year in accordance with commission policy. The inventory shall include all of the following information:

(a)    Item description.

(b)     Quantity.

(c)     Unit cost (wholesale cost).

(d)    Unit cost times quantity (total of money assigned to the item).

(e)       Total value of complete inventory. It is the licensee's responsibility to assign a unit cost to each item and to extend the inventory to determine the value of the entire inventory for that particular facility.

History: 2004 AACS.

                    
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