Although QuickBooks automatically adjusts your inventory
quantities after every purchase and sale, you may need to adjust
them yourself from time to time. If the quantities change because
of, say, fire, theft, or breakage, or if you want to manually
disassemble inventory assembly items and return component parts to
inventory, you need to adjust the quantity
on hand for each inventory item affected.
When you adjust a quantity, QuickBooks assumes that the average
cost of the item remains the same and adjusts the value
accordingly. For example, if the average cost is $10 and you reduce
the quantity by 2, QuickBooks reduces the value of the items on
hand by $20.
You can also adjust the asset value of items in inventory
because of such things as spoilage or changes in seasonal
components to inventory
difference between building an assembly and adjusting quantity on