Disassemblies

Preserving inventory value

Weighted average cost (CMP) = value balance before the operation ÷ quantity balance before the operation, rounded to the ban. Value issued = quantity issued × Weighted average cost; when the entire balance is issued, the exact value balance is used.

Output value = sum of the values of each receipt. Confirmation requires Output value = Value issued. Allocate the value among the resulting items using the approved document without creating additional value.

Correcting the operation

For an incorrectly confirmed operation, Correct by reversal retains the reason and reversing movements. Check the accounting projection separately; confirming inventory does not mean posting the entry.

Check the active company, period and editing permission before any confirmation. Follow only steps applicable to the company's legal form and accounting regime.

Supporting documents

• Prepare approved document for the disassembled item and resulting items.
• The item record and stock position in the relevant warehouse.

Completing and checking data

1. Check the item, unit of measure and warehouses involved before continuing.
   • ware
   • Warehouses
2. On the ‘Disassemblies’ page, open the transaction and compare source item, quantity, warehouse, resulting items and allocated values with supporting documents.
3. Check that value is conserved between the disassembled item and resulting items. Correct confirmed transactions by reversal while retaining the original.
4. After confirmation, compare the movement in the item record with the stock position. In double-entry accounting, check the journal entry and its posting separately.
   • Item ledgers
   • Stock situation
   • Draft notes

The movement has a supporting document and can be tracked in stock and accounting.

Official sources for this activity

Checked on 10 September 2026. Apply the rules for the period and the company's legal form.

• Accounting Law No. 82/1991 — supporting documents and accounting registers
• OMFP No. 2.634/2015 — financial and accounting document rules

Related resources

• Accounting app guides
• Preparing and submitting returns to ANAF
• View Fluxe prices and plans

Practical example

An assembly is dismantled into two recoverable components. Identify the outgoing asset and each incoming component, then check quantities and the documented allocation of value. A recovered component is not recorded as a new purchase from a supplier.

Frequently asked questions and solutions

The quantity or value does not match the documents.

Check the date, warehouse, unit of measure and previous movements. Correct the source or reverse a confirmed transaction through its workflow; do not enter a fictitious offsetting movement.

Stock is updated, but the trial balance excludes the transaction.

Check the journal entry exists and is posted. Reconcile stock movements and general-ledger recognition separately.

Document quantity does not match stock. Where should I check?

Compare the item code, unit of measure, stock location and date, then follow movements in the item ledger. Check transfers and already-recorded operations. Do not enter an unsupported adjustment merely to obtain the expected quantity.