Definition and example
Seasonal inventory is built for demand, production or supply that is uneven over time. Growth before an expected peak does not necessarily mean poor management, but the seasonal forecast may fail. If a store accumulates 600 items three months before a period of higher demand, compare the balance with planned and actual sales, storage life and possible discounts after the season. Seasonality explains the purpose of the inventory reserve, but does not guarantee recoverability and does not replace checking cost or ownership.
How to avoid a mistake
The calendar matters: the same balance before a sales peak and after it has ended represents a different burden on cash. Compare comparable months in different years and identify assortment changes separately. Calling every accumulation seasonal is insufficient; explain the expected demand and give a scenario for the unsold part of the batch. For the link between cost and markdown, see the [educational analysis](/guides/inventory-cost-nrv/).
Sources and limits
Basis: **gl-mit-inventory**. The Russian name describes a management function, not a separate mandatory IFRS line item. The example is editorial; the rules of a particular contract and accounting system must be checked separately.