Cycle counting is: (a) Counting a statistically significant cross-section of your inventory frequently. (b) Counting everything in

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Cycle counting is: 

(a) Counting a statistically significant cross-section of your inventory frequently. 

(b) Counting everything in your facility at least twice per calendar or fiscal year. 

(c) Determining a fair valuation of your inventory value at least once per fiscal year. 

(d) Counting all of the bicycle parts in your facility.

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