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A long criminal record would be an aggravating factor while no previous criminal record would be a mitigating factor.
Physical Count
The process of manually counting and verifying the amounts of inventory a company physically has in its possession.
Ownership
The legal right to possess, use, and control a tangible or intangible item.
Consignment
The process of placing goods in the possession of another party to sell, while retaining ownership until the goods are sold.
Consignee's Ending Inventory
The value of goods that are still on consignment at the end of an accounting period, not yet sold by the consignee.
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