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Unsaleables
Definition
Products that cannot be sold due to damage, spoilage, expiration, or quality issues. Unsaleables may be returned, written off, or destroyed and represent a loss to the manufacturer or retailer.
How It's Calculated
Units unsaleable × cost or wholesale value.
Example
A grocery chain reports $28,000 in unsaleables for the quarter, largely from expired refrigerated dips and ready-to-eat meals.
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