My company just finished a physical count of inventory at the end of March 2018 and discovered lost inventory. The inventory was lost over the course of Q1. Per GAAP, do I need to take the hit to the P&L all in March or can I make a case to reserve for it in thirds in April, May, and June under the assumption that there is probably always some level of leakage. So if the lost inventory is $100, I take the reserve of $33 each month (maybe more since I may lose inventory in Q2 as well). Thank you!