Slow-Moving (SLOB)

What it checks

• Bands by days since last issue: 0-90 · 91-180 · 181-365 · over 365.
• A nil / watch / 50% / 100% matrix is a policy assumption tested against realisation history, not evidence.
• The band is an assignment, not a conclusion — overrides run in both directions, each with a reason.
• An item also carrying an NRV write-down takes the higher of the two, never the sum.

How the result is read

Implied provision against recorded provision; nil provision on a year-plus stagnant population is a strong understatement indicator. Last issue date starts the assessment and does not finish it — a firm order, a recent receipt, an expiry date or an alternative use moves an item out of its band either way. The rates are a policy proxy tested against what the entity actually realised.

The worksheet, on the demo engagement

Slow-Moving (SLOB), as the application draws it for Harrow Precision Engineering Ltd, the fictional demo engagement — one row per SKU.

In the application

Slow-Moving (SLOB) is filed under Inventory, index letter E. "Run all analyses" runs it with every other analysis the ledger and the documents loaded can answer. The worksheet states the population it tested on its face — or "Not applicable" with the reason when a column it depends on is empty — and the Excel workbook the engagement exports files it under E, beside an index of the source files with their SHA-256 fingerprints.