ACCOUNTING POLICIES

RETAIL FINANCE DEPARTMENT STOCK DEPRECIATION Date : November 2011

STOCK DEPRECIATION
Scope:

 To review our methodology of stock depreciation based on sleeping stock and develop a new
process on the stock depreciation.

 Stock to be depreciated based on ageing by average receiving with combination of Rotation

and margin factors.
Rules:

 Stock to be depreciated based on ageing by average receiving with combination of Rotation

and margin factors.
 Identify the stock (above 90 days). 1 to 90 days stocks eliminated for calculating the
provision.
 From that stock, to eliminate the stocks which are having 1 to 29 days rotation and +ve
margin.

Process:

 The following table illustrates the calculation of average ageing.

No. of Avera
day ge
Date of from Agein
entry Qty today Aging g
5/31/20
11 400 1 400
5/20/20
11 400 12 4800
5/15/20
11 200 17 3400
1000 30 8600
6/1/201
Stock as on 1 1000
Average
Aging 8.6

 The depreciation rates (See attached below) have been defined by family in GIMA with
different age brackets in coordination with sourcing team of GCC, Saudi and Egypt.
 Provisioning rates have been defined for each family for different age brackets ranging
between 91 – 180 days to above 720 days.
 Consumer Goods Department: No provision is currently considered necessary for Consumer
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 ACCOUNTING POLICIES

RETAIL FINANCE DEPARTMENT STOCK DEPRECIATION Date : November 2011

Goods Department (except DPH) for the following reasons: Strict receiving rules in place and
Expired products are destroyed impacting the margin directly
 1st day of each month GIMA will generate the depreciation value by section for the previous
month and send to JDE.
 JDE will generate automatic interface entry and this entry should be reviewed and posted by
the finance.
 The accounting entry will be as follows: - debit 51100.000 by section and credit 20700.000 by
sub ledger.
 Other provisions (HHH display, Textile additional provision, Christmas items, etc…) to be
continued according to the country specific requirement.

Depreciation rates by family

31
1- to more
Fa 30 90 91 to 181 to 271 to 361 to 541 to than
mily da da 180 270 360 540 720 720
Sec.No. No. ys ys days days days days days days
012 28 30.00 50.00 70.00
Total 1 WASHING DETERGENT % % %
012 28 30.00 50.00 70.00
Total 2 CLEANING PRODUCTS % % %
012 28 30.00 50.00 70.00
Total 3 DETERGENTS % % %
012 28 30.00 50.00 70.00
Total 4 PAPER ROLLS % % %
012 28 30.00 50.00 70.00
Total 5 PERFUME HYGIENE % % %
012 28 30.00 50.00 70.00
Total 6 BEAUTY % % %
012 28 30.00 50.00 70.00
Total 7 HAIR CARE % % %
012 28 30.00 50.00 70.00
Total 8 PARA PHARMACEUTICALS % % %
012 28 30.00 50.00 70.00
Total 9 CIGARETTES % % %

030 30 10.00 20.00 30.00 50.00 50.00

Total 0 HARDWARE TOOLS % % % % %
030 30 10.00 20.00 30.00 50.00 50.00
Total 1 ELECTRICAL ITEMS % % % % %
030 30 10.00 20.00 30.00 50.00 50.00
Total 2 INSULATION HARDWARE % % % % %
030 30 10.00 20.00 30.00 50.00 50.00
Total 3 POWER TOOLS % % % % %

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RETAIL FINANCE DEPARTMENT STOCK DEPRECIATION Date : November 2011

030 30 10.00 20.00 30.00 50.00 50.00

Total 4 BATTERIES % % % % %
031 30 10.00 20.00 30.00 50.00 50.00
Total 8 CLEANING & CLOTH CARE % % % % %
031 31 10.00 20.00 30.00 50.00 50.00
Total 0 GLASS WARE % % % % %
031 31 10.00 20.00 30.00 50.00 50.00
Total 1 TABLE WARE % % % % %
031 31 10.00 20.00 30.00 50.00 50.00
Total 3 KITCHEN WARE % % % % %
031 31 10.00 20.00 30.00 50.00 50.00
Total 6 DISPOSABLE ITEMS % % % % %
031 31 10.00 20.00 30.00 50.00 50.00
Total 8 COOKING % % % % %
032 32 25.00 50.00 75.00 75.00 75.00
Total 1 WRITING STATIONNARY % % % % %
032 32 25.00 50.00 75.00 75.00 75.00
Total 2 WRITING EQUIPMENT % % % % %
032 32 25.00 50.00 75.00 75.00 75.00
Total 3 NOTEBOOKS % % % % %
032 32 25.00 50.00 75.00 75.00 75.00
Total 7 DRAWING STATIONNARY % % % % %
032 32 25.00 50.00 75.00 75.00 75.00
Total 8 SCHOOL MATERIAL % % % % %
032 32 OFFICE & FILING 25.00 50.00 75.00 75.00 75.00
Total 9 STATIONRY % % % % %
032 33 25.00 50.00 75.00 75.00 75.00
Total 6 GREETING CARDS % % % % %
032 33 25.00 50.00 75.00 75.00 75.00
Total 8 SCHOOL BAGS % % % % %
033 34 10.00 20.00 30.00 50.00 50.00
Total 5 GARDENING % % % % %
033 35 10.00 20.00 30.00 50.00 50.00
Total 7 ANIMAL % % % % %
033 38 10.00 20.00 30.00 50.00 50.00
Total 4 CAMPING % % % % %
033 38 10.00 20.00 30.00 50.00 50.00
Total 8 GARDEN FURNITURE % % % % %
034 36 10.00 20.00 30.00 50.00 50.00
Total 1 COATINGS % % % % %
034 36 10.00 20.00 30.00 50.00 50.00
Total 2 LIGHTING % % % % %
034 36 10.00 20.00 30.00 50.00 50.00
Total 3 FURNITURE & STORAGE % % % % %
034 36 SANITARY 10.00 20.00 30.00 50.00 50.00

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RETAIL FINANCE DEPARTMENT STOCK DEPRECIATION Date : November 2011

Total 4 % % % % %
034 36 10.00 20.00 30.00 50.00 50.00
Total 5 CARPETS % % % % %
034 36 10.00 20.00 30.00 50.00 50.00
Total 6 HOUSE DECORATION % % % % %
035 37 10.00 20.00 30.00 50.00 50.00
Total 0 CAR ACCESSORIES IN % % % % %
035 37 10.00 20.00 30.00 50.00 50.00
Total 1 CAR ACCESSORIES OUT % % % % %
035 37 10.00 20.00 30.00 50.00 50.00
Total 2 MAINTENANCE % % % % %
035 37 10.00 20.00 30.00 50.00 50.00
Total 4 CAR CLEANING % % % % %
036 35 10.00 20.00 50.00 50.00 75.00
Total 9 SEASON GREETING % % % % %
036 38 10.00 20.00 30.00 50.00 75.00
Total 0 BABY'S TOYS % % % % %
036 38 10.00 20.00 30.00 50.00 75.00
Total 1 GIRL'S TOYS % % % % %
036 38 10.00 20.00 30.00 50.00 75.00
Total 2 BOY'S TOYS % % % % %
036 38 10.00 20.00 30.00 50.00 75.00
Total 3 UNISEX TOYS % % % % %
036 38 10.00 20.00 30.00 50.00 75.00
Total 5 SUMMER GAMES % % % % %
037 32 10.00 20.00 30.00 50.00 50.00
Total 0 LOCAL BOOKS % % % % %
037 33 NEWSPAPERS & 10.00 20.00 30.00 50.00 50.00
Total 0 MAGAZINES % % % % %
037 33 10.00 20.00 30.00 50.00 50.00
Total 1 BEST SELLERS % % % % %
037 33 10.00 20.00 30.00 50.00 50.00
Total 2 ENGLISH BOOKS % % % % %
037 33 10.00 20.00 30.00 50.00 50.00
Total 3 CHILDRENS'BOOKS % % % % %
037 33 OXFORD MINI 10.00 20.00 30.00 50.00 50.00
Total 4 DICTIONARY % % % % %
039 37 10.00 20.00 30.00 50.00 75.00
Total 5 BICYCLE % % % % %
039 38 10.00 20.00 30.00 50.00 75.00
Total 6 TEAM SPORTS % % % % %
039 38 10.00 20.00 30.00 50.00 75.00
Total 7 INDIVIDUAL SPORTS % % % % %
039 38 10.00 20.00 30.00 50.00 75.00
Total 9 FITNESS % % % % %

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 ACCOUNTING POLICIES

RETAIL FINANCE DEPARTMENT STOCK DEPRECIATION Date : November 2011

039 39 10.00 20.00 30.00 50.00 75.00

Total 0 WATER SPORTS % % % % %
039 39 10.00 20.00 30.00 50.00 75.00
Total 1 FISHING % % % % %
039 39 10.00 20.00 30.00 50.00 75.00
Total 2 SUPER K BAG % % % % %
071 39 10.00 20.00 30.00 50.00 50.00
Total 5 TROLLEY % % % % %
071 39 10.00 20.00 30.00 50.00 50.00
Total 6 SUITCASE % % % % %
071 39 10.00 20.00 30.00 50.00 50.00
Total 7 OTHER LUGGAGE % % % % %

080 80 30.00 40.00 50.00 75.00 90.00

Total 0 BREAKFAST 0.00% % % % % %
080 80 30.00 40.00 50.00 75.00 90.00
Total 1 FOOD PREPARATION 0.00% % % % % %
080 80 30.00 40.00 50.00 75.00 90.00
Total 2 MICROWAVES OVEN 0.00% % % % % %
080 80 30.00 40.00 50.00 75.00 90.00
Total 3 CLOTHES CARE 0.00% % % % % %
080 80 30.00 40.00 50.00 75.00 90.00
Total 4 HYGIENE & BEAUTY 0.00% % % % % %
080 80 30.00 40.00 50.00 75.00 90.00
Total 5 SHAVERS 0.00% % % % % %
080 80 30.00 40.00 50.00 75.00 90.00
Total 6 FLOOR MAINTENANCE 0.00% % % % % %
080 80 30.00 40.00 50.00 75.00 90.00
Total 7 WELL BEING 0.00% % % % % %
080 80 30.00 40.00 50.00 75.00 90.00
Total 8 SPARE PARTS 0.00% % % % % %
080 81 30.00 40.00 50.00 75.00 90.00
Total 6 COOKING 0.00% % % % % %
081 82 10.00 30.00 50.00 90.00 90.00 90.00
Total 0 CAMERAS % % % % % %
081 82 10.00 30.00 50.00 90.00 90.00 90.00
Total 1 CAMERA ACCESSORIES % % % % % %
081 82 30.00 40.00 50.00 75.00 90.00
Total 3 BINOCULARS 0.00% % % % % %
081 82 10.00 30.00 50.00 90.00 90.00 90.00
Total 4 PRINTER % % % % % %
081 82 10.00 30.00 50.00 90.00 90.00 90.00
Total 5 MEMORY CARD % % % % % %
082 82 10.00 30.00 50.00 90.00 90.00 90.00
Total 8 PRINTING % % % % % %

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RETAIL FINANCE DEPARTMENT STOCK DEPRECIATION Date : November 2011

082 83 CONSOLE, GAMES & 10.00 30.00 50.00 90.00 90.00 90.00
Total 2 ACCESS % % % % % %
082 83 10.00 30.00 50.00 90.00 90.00 90.00
Total 3 MICRO COMPUTER % % % % % %
082 83 10.00 30.00 50.00 90.00 90.00 90.00
Total 4 MEDIA RECORDING % % % % % %
082 83 10.00 30.00 50.00 90.00 90.00 90.00
Total 7 PC ACCESSORIES % % % % % %
082 83 10.00 30.00 50.00 90.00 90.00 90.00
Total 8 PC PERIPHERALS % % % % % %
082 83 10.00 30.00 50.00 90.00 90.00 90.00
Total 9 PC SOFTWARE % % % % % %
083 85 10.00 30.00 50.00 90.00 90.00 90.00
Total 4 FIXED LINE % % % % % %
083 85 PERSONAL DATA 10.00 30.00 50.00 90.00 90.00 90.00
Total 5 ASSISTANT % % % % % %
083 85 10.00 30.00 50.00 90.00 90.00 90.00
Total 6 PHONES % % % % % %
083 85 0.00 0.00 0.00
Total 7 PHONE CARDS 0.00% 0.00% 0.00% % % %
083 85 30.00 40.00 50.00 75.00 90.00
Total 8 POSITIONING SYSTEMS 0.00% % % % % %
083 85 30.00 40.00 50.00 75.00 90.00
Total 9 CALCULATORS 0.00% % % % % %
083 86 30.00 40.00 50.00 75.00 90.00
Total 0 OFFICE EQUIPMENT 0.00% % % % % %
084 85 30.00 40.00 50.00 75.00 90.00
Total 1 WATCHES 0.00% % % % % %
084 85 30.00 40.00 50.00 75.00 90.00
Total 2 ALARM 0.00% % % % % %
085 87 30.00 50.00 90.00 90.00 90.00
Total 0 TELEVISION CTV 0.00% % % % % %
085 87 30.00 50.00 90.00 90.00 90.00
Total 1 PROJECTION 0.00% % % % % %
085 87 30.00 50.00 90.00 90.00 90.00
Total 2 PLASMA TV 0.00% % % % % %
085 87 30.00 50.00 90.00 90.00 90.00
Total 3 LCD TV 0.00% % % % % %
085 87 30.00 50.00 90.00 90.00 90.00
Total 4 CAMCORDER 0.00% % % % % %
085 87 30.00 50.00 90.00 90.00 90.00
Total 5 TV ACCESSORIES 0.00% % % % % %
085 87 30.00 50.00 90.00 90.00 90.00
Total 6 LASER DISC VIDEO 0.00% % % % % %
085 87 SATELLITE ANTENNA 0.00% 30.00 50.00 90.00 90.00 90.00

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RETAIL FINANCE DEPARTMENT STOCK DEPRECIATION Date : November 2011

Total 7 % % % % %
085 87 30.00 50.00 90.00 90.00 90.00
Total 8 DIGITAL SUPPORT 0.00% % % % % %
085 87 30.00 50.00 90.00 90.00 90.00
Total 9 LED TV 0.00% % % % % %
086 88 30.00 50.00 90.00 90.00 90.00
Total 0 SMALL AUDIO 0.00% % % % % %
086 88 30.00 50.00 90.00 90.00 90.00
Total 1 CAR RADIO 0.00% % % % % %
086 88 AUDIO PORTABLE 30.00 50.00 90.00 90.00 90.00
Total 2 DEVICES 0.00% % % % % %
086 88 30.00 50.00 90.00 90.00 90.00
Total 3 RADIO K7 RECORDER 0.00% % % % % %
086 88 30.00 50.00 90.00 90.00 90.00
Total 4 HIFI SYSTEM 0.00% % % % % %
086 88 SEPARATED 30.00 50.00 90.00 90.00 90.00
Total 6 COMPONENTS 0.00% % % % % %
086 88 30.00 50.00 90.00 90.00 90.00
Total 7 SOUND ACCESSORIES 0.00% % % % % %
086 88 30.00 50.00 90.00 90.00 90.00
Total 8 HOME THEATRE 0.00% % % % % %
087 80 WASHING MACH.& 30.00 40.00 50.00 75.00 90.00
Total 9 DRYING 0.00% % % % % %
087 81 30.00 40.00 50.00 75.00 90.00
Total 0 DISH WASHER 0.00% % % % % %
087 81 30.00 40.00 50.00 75.00 90.00
Total 1 FRIDGE 0.00% % % % % %
087 81 30.00 40.00 50.00 75.00 90.00
Total 2 FREEZER 0.00% % % % % %
087 81 30.00 40.00 50.00 75.00 90.00
Total 3 COOKERS 0.00% % % % % %
087 81 30.00 40.00 50.00 75.00 90.00
Total 4 AIR CONDITIONING 0.00% % % % % %

040 70 10.00 15.00 25.00 35.00 50.00

Total 0 BLANKET 0.00% % % % % %
040 70 10.00 15.00 25.00 35.00 50.00
Total 2 MATTRESS & COVER 0.00% % % % % %
040 70 10.00 15.00 25.00 35.00 50.00
Total 3 COMFORTER 0.00% % % % % %
040 70 10.00 15.00 25.00 35.00 50.00
Total 4 PILLOW 0.00% % % % % %
040 70 10.00 15.00 25.00 35.00 50.00
Total 5 BED LINEN 0.00% % % % % %
040 70 BATHROOM LINEN 0.00% 10.00 15.00 25.00 35.00 50.00

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RETAIL FINANCE DEPARTMENT STOCK DEPRECIATION Date : November 2011

Total 7 % % % % %
040 70 10.00 15.00 25.00 35.00 50.00
Total 8 BATHROBE 0.00% % % % % %
040 71 10.00 15.00 25.00 35.00 50.00
Total 0 BATHMAT 0.00% % % % % %
040 71 10.00 15.00 25.00 35.00 50.00
Total 2 KITCHEN LINEN 0.00% % % % % %
040 71 10.00 15.00 25.00 35.00 50.00
Total 3 DECORATION 0.00% % % % % %
041 40 30.00 50.00 60.00 70.00 70.00 90.00
Total 0 BABY OUTWEAR 0-18 % % % % % %
041 40 30.00 50.00 60.00 70.00 70.00 90.00
Total 2 TROUSERS & DRESS 0-18 % % % % % %
041 40 30.00 50.00 60.00 70.00 70.00 90.00
Total 4 TOPS 0-18 % % % % % %
041 40 30.00 50.00 60.00 70.00 70.00 90.00
Total 8 SETS GARMENT 0-18 % % % % % %
041 41 30.00 30.00 50.00 50.00 70.00
Total 5 UNDERWEAR 0-18 0.00% % % % % %
041 41 30.00 30.00 50.00 50.00 70.00
Total 9 NIGHTWEAR 0-18 0.00% % % % % %
041 42 30.00 30.00 50.00 50.00 70.00
Total 0 SOCKS 0-18 & SHOES 0.00% % % % % %
041 42 30.00 50.00 60.00 70.00 70.00 90.00
Total 3 TROUSERS 2-5 YR GIRLS % % % % % %
041 42 30.00 50.00 60.00 70.00 70.00 90.00
Total 5 TROUSERS 2-5 YR BOYS % % % % % %
041 42 30.00 50.00 60.00 70.00 70.00 90.00
Total 6 TOPS 2-5 YR GIRLS % % % % % %
041 42 30.00 50.00 60.00 70.00 70.00 90.00
Total 7 TOPS 2-5 YR BOYS % % % % % %
041 42 30.00 50.00 60.00 70.00 70.00 90.00
Total 9 SET 2-5 YR % % % % % %
041 43 30.00 50.00 60.00 70.00 70.00 90.00
Total 1 DRESS & SKIRT 2-5 YR % % % % % %
041 43 30.00 50.00 60.00 70.00 70.00 90.00
Total 9 SWIMMING 2-5 YR % % % % % %
041 44 30.00 30.00 50.00 50.00 70.00
Total 1 NIGHTWEAR 2-5 YR 0.00% % % % % %
041 60 30.00 30.00 50.00 50.00 70.00
Total 1 UNDERWEAR 2-5 YR 0.00% % % % % %
041 62 30.00 30.00 50.00 50.00 70.00
Total 1 SOCKS 2-5 YR 0.00% % % % % %
041 72 30.00 50.00 60.00 70.00 70.00 90.00
Total 1 SMALL NURSERY % % % % % %

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RETAIL FINANCE DEPARTMENT STOCK DEPRECIATION Date : November 2011

041 72 30.00 50.00 60.00 70.00 70.00 90.00

Total 5 BIG NURSERY % % % % % %
042 44 30.00 50.00 60.00 70.00 70.00 90.00
Total 8 GIRL OUTWEAR 6-16 YR % % % % % %
042 45 30.00 50.00 60.00 70.00 70.00 90.00
Total 0 BOY OUTWEAR 6-16 YR % % % % % %
042 45 30.00 50.00 60.00 70.00 70.00 90.00
Total 2 SET 6-16 YR % % % % % %
042 45 30.00 50.00 60.00 70.00 70.00 90.00
Total 4 GIRL TROUSERS 6-16 YR % % % % % %
042 45 30.00 50.00 60.00 70.00 70.00 90.00
Total 6 BOY TROUSERS 6-16 YR % % % % % %
042 45 30.00 50.00 60.00 70.00 70.00 90.00
Total 8 DRESS & SKIRT 6-16 YR % % % % % %
042 46 30.00 50.00 60.00 70.00 70.00 90.00
Total 1 GIRLS TOP 6-16 YR % % % % % %
042 47 30.00 50.00 60.00 70.00 70.00 90.00
Total 0 BOY TOP 6-16 YR % % % % % %
042 47 GIRL SPORTSWEAR 6-16 30.00 50.00 60.00 70.00 70.00 90.00
Total 1 YR % % % % % %
042 47 BOYS SPORTSWEAR 6-16 30.00 50.00 60.00 70.00 70.00 90.00
Total 2 YR % % % % % %
042 47 30.00 30.00 50.00 50.00 70.00
Total 5 GIRL NIGHTWEAR 6-16 YR 0.00% % % % % %
042 47 30.00 30.00 50.00 50.00 70.00
Total 7 BOYS NIGHTWEAR 6-16 YR 0.00% % % % % %
042 60 30.00 30.00 50.00 50.00 70.00
Total 3 GIRL UNDERWEAR 6-16 YR 0.00% % % % % %
042 60 BOYS UNDERWEAR 6-16 30.00 30.00 50.00 50.00 70.00
Total 4 YR 0.00% % % % % %
042 62 30.00 30.00 50.00 50.00 70.00
Total 5 SOCKS 6-16 YR 0.00% % % % % %
043 48 30.00 50.00 60.00 70.00 70.00 90.00
Total 5 OUTWEAR % % % % % %
043 49 30.00 50.00 60.00 70.00 70.00 90.00
Total 2 TROUSERS % % % % % %
043 49 30.00 50.00 60.00 70.00 70.00 90.00
Total 4 SKIRT & DRESS % % % % % %
043 49 30.00 50.00 60.00 70.00 70.00 90.00
Total 8 SHIRT/BLOUSE % % % % % %
043 50 30.00 50.00 60.00 70.00 70.00 90.00
Total 0 KNITWEAR & SWEATER % % % % % %
043 50 30.00 50.00 60.00 70.00 70.00 90.00
Total 2 T-SHIRT & POLO % % % % % %
043 50 SPORTSWEAR 30.00 50.00 60.00 70.00 70.00 90.00

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RETAIL FINANCE DEPARTMENT STOCK DEPRECIATION Date : November 2011

Total 6 % % % % % %
043 50 30.00 30.00 50.00 50.00 70.00
Total 9 NIGHTWEAR 0.00% % % % % %
043 60 30.00 30.00 50.00 50.00 70.00
Total 6 UNDERWEAR 0.00% % % % % %
043 62 30.00 30.00 50.00 50.00 70.00
Total 6 SOCKS 0.00% % % % % %
044 51 30.00 50.00 60.00 70.00 70.00 90.00
Total 6 OUTWEAR % % % % % %
044 52 30.00 50.00 60.00 70.00 70.00 90.00
Total 1 TROUSERS % % % % % %
044 52 30.00 50.00 60.00 70.00 70.00 90.00
Total 3 SHIRT % % % % % %
044 52 30.00 50.00 60.00 70.00 70.00 90.00
Total 5 KNITWEAR & SWEATER % % % % % %
044 52 30.00 50.00 60.00 70.00 70.00 90.00
Total 9 T-SHIRT & POLO % % % % % %
044 53 30.00 50.00 60.00 70.00 70.00 90.00
Total 1 SPORTSWEAR % % % % % %
044 53 30.00 30.00 50.00 50.00 70.00
Total 4 NIGHTWEAR 0.00% % % % % %
044 60 30.00 30.00 50.00 50.00 70.00
Total 8 MEN UNDERWEAR 0.00% % % % % %
044 62 30.00 30.00 50.00 50.00 70.00
Total 8 MAN SOCKS 0.00% % % % % %
060 76 30.00 50.00 60.00 70.00 70.00 90.00
Total 3 BABY SHOES % % % % % %
060 76 30.00 50.00 60.00 70.00 70.00 90.00
Total 5 GIRLS SHOES % % % % % %
060 76 30.00 50.00 60.00 70.00 70.00 90.00
Total 7 BOYS SHOES % % % % % %
060 76 30.00 50.00 60.00 70.00 70.00 90.00
Total 9 WOMEN SHOES % % % % % %
060 77 30.00 50.00 60.00 70.00 70.00 90.00
Total 1 MEN SHOES % % % % % %
060 77 30.00 50.00 60.00 70.00 70.00 90.00
Total 3 BEACH SHOES % % % % % %
060 77 30.00 50.00 60.00 70.00 70.00 90.00
Total 6 CHILDREN SPORT SHOES % % % % % %
060 77 30.00 50.00 60.00 70.00 70.00 90.00
Total 7 WOMEN SPORT SHOES % % % % % %
060 77 30.00 50.00 60.00 70.00 70.00 90.00
Total 8 MEN SPORT SHOES % % % % % %
061 74 30.00 50.00 60.00 70.00 70.00 90.00
Total 1 HAT & CAPS % % % % % %

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RETAIL FINANCE DEPARTMENT STOCK DEPRECIATION Date : November 2011

061 74 30.00 50.00 60.00 70.00 70.00 90.00

Total 2 BELTS & SUSPENDERS % % % % % %
061 74 30.00 50.00 60.00 70.00 70.00 90.00
Total 4 TIE & BOW TIE % % % % % %
061 74 30.00 50.00 60.00 70.00 70.00 90.00
Total 5 SCARF & SHAWL % % % % % %
061 74 30.00 50.00 60.00 70.00 70.00 90.00
Total 6 BAGS & PURSE % % % % % %
061 74 30.00 50.00 60.00 70.00 70.00 90.00
Total 7 OTHER ACCESSORIES % % % % % %

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