until completion of the next scheduled inventory of the same items. Inventory Adjustments After comparing the inventory count with the stock record count, process an inventory adjustment record, if necessary. Process the inventory adjustments only after all transactions affecting the inventory balance have been posted. Inventory loss of an aviation depot-level repairable (AVDLR) will be processed as a survey. Therefore, a causative research must be conducted prior to processing a loss for an AVDLR item. For minor differences, process a gain by inventory (GBI) if the inventory count is greater than the stock record balance. The processed GBI will increase the on-hand quantity. Process a loss by inventory (LBI) if the inventory count is less than the stock record balance. The LBI will decrease the on-hand quantity in the stock record. Location Differences Stock control personnel must check location differences noted in the inventory count documents with those in stock records. When locations do not agree, check the physical location of the material. If differences still exist, correct the item locations in the stock records to conform with the count documents. You should consider locations for items with zero balance in the count documents as valid locations if an outstanding stock requisition exists. Inventory Accuracy Rate After completion of a scheduled inventory, the count and adjustment documents will be reviewed to compute the accuracy rate. As a minimum, 90 percent is the acceptable accuracy rate. The differences considered as errors when computing the accuracy rate are as follows: l Each location difference. l Quantity difference for each item—when the adjustment quantity exceeds 10 percent of the stock record balance or the adjusted value is more than . Location and quantity error in the same stock record are counted as only one error when computing the inventory accuracy rate. Changes made to correct the cognizance symbol, unit of issue, unit price, or other material data are not considered as errors. To compute the accuracy rate, subtract the errors from the number of items inventoried, and then divide the difference by the number of items inventoried. For example, there are 300 items inventoried and the number of errors is 12; 300 minus 12 equals 288; 288 divided by 300 equals .96. The inventory accuracy rate is 96 percent. UPDATING STOREROOM INFORMATION Accurate storeroom information helps in performing material receipt, issue, stowage, and inventory. The Location Audit Program (LAP) is the method used to check locations in storage with stock records. Location audits should be scheduled for completion just prior to the scheduled inventory of a particular storage area. All storage areas must be audited annually. The benefits of conducting location audits are as follows: Improved supply effectiveness Reduced inventory effort Improved inventory accuracy Maximum usage of storage spaces The NAVSUPINST 4440.185, type commander directives, and volume I of SUADPS-RT Support Procedures contain the location and audit procedures. The information checked during the location audit are the stock number, location, unit of issue, and shelf-life expiration date. Location audits can produce computer listings for various information. This may be a listing of stock items with on-hand quantity but no locations listed. The computer listings may be lists of materials that have multiple locations assigned. You should make every effort to find out the location of the items listed as “Material On-Hand With No Location.” Perform the research by using the stock control history files, transaction listings, or other files. If a location for the item is found, add the location in the stock record. If unable to find the location, process an LBI or survey to adjust the stock records. When an item found in the location is not in the master stock record, list the item in stock as GBI. The GBI action is subject to the threshold for the preliminary and causative research. Consolidate items with excessive locations into as few locations in the same storeroom as possible. Delete locations listed in the stock record that do not contain any of the material. Record location changes in the stock records. 10-13