Scrapping Report & Inventory Write-off 2026/2027 – Damaged Goods Inventory, Certificate & Excel | Word/PDF

Write-off Protocol & Inventory Write-down 2026/2027 – Word/PDF/Excel is a practical document package for Swedish companies that need to record and investigate damaged, obsolete, or unusable inventory. The templates make it possible to keep notification, investigation, authorized write-off decision, actual execution, and separate inventory/accounting control separate.

The package includes 7 editable Word files (DOCX), 7 searchable PDF files, and an Excel register (XLSX) with 9 tabs – a total of 15 customer files in a ZIP. Price SEK 79 as a one-time purchase, without subscription or physical delivery. Version 1.0, dated October 28, 2026.

Important distinction: these are voluntary administrative templates, not official government forms or a business or waste reporting system. The material does not determine whether an item is legally waste or hazardous waste, does not guarantee tax deductibility, and does not replace inventory, accounting verification, or statutory reporting.

What is a write-off protocol used for?

When inventory contains items that have been damaged during handling, become unusable, exceed relevant shelf-life limits, or can no longer be used as intended, the company needs to determine the appropriate action. This may involve repair, reuse, return, reclassification, or disposal. A good control flow describes what was observed, which options were considered, who made the decision, and which goods were actually handled.

Complete Document List

Document	Function	Format
Write-off Notification – Merchandise Inventory	Record damaged, old, or unusable goods and provide a basis for deviation	Word (DOCX) + PDF
Write-off Assessment & Disposition	Assess repair, return, reuse, or disposal options separately	Word (DOCX) + PDF
Write-off Decision & Sign-off	Document the authorized decision, conditions, and responsibility prior to write-off	Word (DOCX) + PDF
Execution & Waste Receipt	Actually handled quantity, receipt proof, and separate waste reference	Word (DOCX) + PDF
Inventory Adjustment & Final Reconciliation	Link to actual ERP transaction and accounting documentation	Word (DOCX) + PDF
Swedish User Guide	Step-by-step, rules, limitations, and sources	Word (DOCX) + PDF
English User Guide	English instructions for the Swedish work templates	Word (DOCX) + PDF
Write-off Register in Excel	Nine tabs for cases, quantities, indicative value, sign-offs, and actions	Excel (XLSX)

Excel with Nine Tabs and Control Formulas

The included workbook consists of Overview, Cases, Write-off Rows, Assessments, Decisions, Waste, Inventory Adjustment, Actions, and Read Me. Record the write-off ID and track items from the initial deviation to a separate decision and verified follow-up.

Indicative Value Calculation: manually entered quantity multiplied by manually entered unit cost. Example: 3 units × SEK 249.50 = SEK 748.50. This is only an administrative calculation and is not automatically an established accounting or tax value. Text, negative quantities, and negative costs generate control messages. An empty customer workbook shows zero cases and contains no fictitious test entries.

The Overview counts manually approved decisions and manually marked completions. No Excel status gives the right to destroy, transfer, or sell an item. No automatic inventory balance correction, waste classification, coding, transport order, accounting, or reporting to authorities is included.

How to Use the Templates

1. Discover and Record: enter item number, batch number, storage location, actual quantity, date, and factual observations regarding damage or deficiency.
2. Gather Documentation: refer to images, quality reports, any complaint/warranty issues, and relevant contractual terms.
3. Investigate Options: assess whether the item can be repaired, reused, returned, reclassified, or needs to be classified and handled as waste.
4. Investigate Special Rules: items containing chemicals, batteries, and electrical components may be subject to special safety and waste regulations.
5. Make an Authorized Decision: document who approved which action and quantity, any conditions, and who performs the action.
6. Verify Actual Execution: record the actually handled quantity, recipient, any carrier, and receipt. Deviations require a separate assessment.
7. Close Out in a Controlled Manner: perform any actual inventory transactions, accounting, and tax assessments in the regular system and verify the final status.

Write-offs, Inventory Write-downs, and Accounting

The Accounting Act (1999:1078) regulates, among other things, how business transactions are accounted for, verifications according to Chapter 5, Sections 6–9, and the retention of accounting information. When an inventory value or accounting entry must be adjusted, an individual assessment is required according to applicable accounting practices and the company's actual circumstances.

The Act (1955:257) on Inventory of Merchandise Inventory for Income Taxation sets special requirements for inventory and inventory lists within its scope. A write-off protocol can complement documentation but does not replace the statutory inventory or automatically establish a tax deduction.

Waste and Hazardous Waste – Special Control

If the write-off results in goods or materials becoming waste, the waste type and handling must be assessed separately. The Waste Ordinance (2020:614) prescribes, among other things, record-keeping and reporting obligations for certain businesses that produce or handle hazardous waste. The Swedish Environmental Protection Agency states that hazardous waste in relevant cases must be reported to the national waste register and that the reporting has a special deadline. Which obligations apply depend on the business's role and the actual circumstances.

The Excel register does not replace waste records, transport documents, or a report in the waste register. Hazardous waste and waste codes are not determined by a drop-down list. Use knowledgeable personnel and always check the official requirements for the specific material.

Frequently Asked Questions (FAQ)

What is the difference between a write-off notification and a write-off decision?

A write-off notification reports an observation – for example, damaged or unusable goods. A write-off decision is a separate authorized decision on what should be done, under what conditions, and by whom. The template package includes both steps.

Can I account for the write-off directly from Excel?

No. Excel only calculates an indicative value impact. The company's accounting officer must assess relevant facts, valuation rules, and verifications and perform accounting in the regular system.

Is all damaged inventory hazardous waste?

No. Damage and waste classification are different assessments. A special review may be required based on the item's content, properties, and environmental regulations. Excel does not determine whether something is hazardous waste.

Must hazardous waste be reported separately?

Businesses covered by record-keeping and reporting obligations under the Waste Ordinance must follow the special provisions. Reporting to the Swedish Environmental Protection Agency's waste register is done separately and is not included in these templates.

Does the write-off protocol replace the inventory?

No. The write-off protocol documents a specific case. Inventory and inventory valuation must be done according to the rules and methods applicable to the company's situation.

Can I use the documents for reuse or repair?

Yes, as administrative documentation of the investigation and decision. Always check the item's usability, safety, contractual rights, and any special regulations before the item is returned to use or transferred.

Which files and languages are included?

Five Swedish work templates, one Swedish user guide, and a separate English User Guide, in Word and PDF. In addition, a Swedish Excel register. The guides are not complete translations of all work templates.

Related Templates on Mallbutiken

For a complete inventory count and inventory valuation, see Inventory & Inventory Valuation – Excel, Word, and PDF. See also Purchasing, Supplier & Service – Templates for complementary internal control and inventory documents.

Official Legal Sources and Quality Level

Sources reviewed October 28, 2026: The Accounting Act (1999:1078), Swedish Parliament; The Act (1955:257) on Inventory of Merchandise Inventory; Swedish Environmental Protection Agency – The Waste Register and Hazardous Waste.

The product has undergone internal AI-assisted fact-checking and technical quality review. No external legal, environmental, or auditor review, official certification, or individual advice has been performed. Adapt the documents to the business's actual conditions and legal obligations.