Meaning and period boundary
Carryover inventory is a balance retained at the boundary between planning periods so that work can continue in the next period. It describes a calendar relationship, not a guarantee that the goods remain usable. If 80 units of material remain at the end of March, they become the opening balance for April when the scope and units of account are unchanged. In planning, you cannot count these 80 units both as a new receipt and as the opening balance. Check the composition, quality, rights to the resource and reservations for other tasks; a period-based label does not automatically determine the accounting measurement.
How to avoid an error
Do not automatically add carryover inventory to safety stock and current stock: one batch can serve several functions at the same time. State the cut-off date, units of measurement and available portion. For a procurement plan, the useful figure is not simply the previous balance but the quantity that can actually cover future demand.
For more on the relationship between cost and write-downs, see the [educational analysis](/guides/inventory-cost-nrv/).
Sources and scope of review
Basis: **gl-mit-mrp**. The Russian term describes a management function, not a separate mandatory IFRS line item. The example is editorial; the requirements of the specific contract and accounting treatment must be checked separately.