Cycle counts by ABC against a frozen book

A monthly, B quarterly, C annually; the book quantity is frozen when the sheet is cut so a receipt mid-count is not a phantom variance.

Warehouse → Cycle counts.

ABC ranks inventory items by value shipped in the last 90 days: the top 20% are A, the next 30% B, the rest C. Recompute ABC refreshes it; a class ending in ! (set on the item) is a manual override and is left alone.

Due means never counted, or counted longer ago than the class allows — A every 30 days, B every 90, C every 365 by default.

Cutting a sheet freezes the book. The expected quantity on every line is the quantity at that moment, per bin where bins are used. Count, and any line with a variance can be recounted. Accuracy is the share of lines that matched exactly.

Posting turns the variances into one inventory adjustment. The variance is against the frozen book, so a receipt or shipment that happened while you were counting is left exactly as it is — it was never in the count. Bins are set to what was found, and each item's last-counted date moves.