cv4cfa

Yea Inginla is spot on with the coment "similar to sale without generating revenue."

I'm a numbers guys, so I think of it in this formula

Inventory_BOY
+ Additional Inventory
_____________________________
= Goods Available for Sale
- (Inventory_EOY - write down of inventory)
______________________________
= COGS


The double negative to the writedown is essentially increasing your COGS.