Group 1 - The article discusses the importance of accurately reporting inventory losses for tax purposes, emphasizing the need to deduct insurance compensation from the reported loss amount [4][5] - It highlights the necessary documentation required for claiming inventory write-offs, including internal reports on inventory conditions and insurance compensation details [5] - The article mentions that significant losses (over 10% of the taxable cost of the asset) require additional professional assessments or reports from qualified intermediaries [5]