Natural decline
The concept of natural loss is discussed in the Methodological Recommendations for the development of norms for natural loss (Approved by Order of the Ministry of Economic Development of Russia dated March 31, 2003 N 95).
They explain that the natural loss of inventory assets (TMV) should be understood as a loss in the form of a decrease in the mass of goods while maintaining its quality within the limits of the requirements (standards) established by regulatory legal acts, which is a consequence of natural changes in biological and (or) physical -chemical properties of goods.
