US · guidance
BOP Program Statement 8510.03 § 17
SECONDS. Seconds are finished items that are sold at a
reduced price because of manufacturing defects. The Factory
Manager is to request an item number for all seconds.
Items identified as seconds are to be moved from the regular
finished goods item number to the seconds item number through a
transfer posting (Material to Material). The difference in cost
is charged to the Inventory Valuation Adjustment Account.
History
PS 8510.03 dated 2003-07-31
Provenance
- Source
- bop.gov
- Retrieved
- 2026-09-20
- Edition
- bop-ps-2026-09-20
- Content hash
759dc9988db0fdbfdd69147e205414f2c92586615c661f9dd2ba3d7aa7180ae6
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