Those were write-offs that arose from shortfalls, accident, theft, damage or destruction, and did not include factors such as obsolescence and wear and tear.
Ces inscriptions concernaient les pertes résultant d'écart d'inventaire, d'accident, de vol, de dégât ou de destruction, mais pas celles dues à d'autres facteurs, tels que l'obsolescence ou l'usure normale des biens.