_____ are the dollar amount by which a physical inventory value is smaller than the value that the book inventory records indicate.

Name: _____ are the dollar amount by which a physical inventory value is smaller than the value that the book inventory records indicate.
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Shortages are the dollar amount by which a physical inventory value is smaller than the value that the book inventory records indicate. This means that some items have not been accounted for and are missing from the physical inventory.

_____ Are the Dollar Amount by Which a Physical Inventory