flower shop

Good question, nice picture, community 8-)

No, you don't record that in the accounts. I'm in the same situation, not with plants, but unfortunately with things that expire. My former accountant never entered anything like that in the accounts; apparently, it's included in 'what the tax authorities expect in terms of margin between your purchases and your sales'. They take into account a kind of standard expiry for the sector. I did have a situation once where I had to throw away a lot of refrigerators and freezers without electricity. He gave me the tip to make a list of these and keep it somewhere. Not to be included in the accounts, as it has no impact! But for later inspection, to show if my margin between purchases and sales was too small.

That's right, everything for the accounts is just purchases & sales. Whether you deal with those purchases efficiently or not makes no difference. No matter how efficient you are, plants do die and fridges do break down :p

I'm just saying, that purchase remains that purchase... Whether it's expired or not.

A okay, thank you very much for your response!!