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 $25. 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