What is the accounting treatment for provision of obsolete stock and obsolete stock written off

Question

Accounting entry for obsolete stock?

Answer 1

Provision:

Cost of sales/expense   Dr

Provision for obsolete stocks  Cr

Write off:

Cost of sales/expense   Dr

Stocks/inventories  Cr

Comments

Why when it is being written off we would not  Dr provision A/c  instead?

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If you already have the provision account credited, then you can.