h$.$ Because the reserve is probably fully$-$absorbed by the finished goods inventory, the percentage of obsolete inventory should be calculated on the gross amount of finished goods inventory. The obsolete portion of finished goods inventory can be computed as:

Finished goods inventory, net Reserve for obsolete inventory Finished goods inventory, gross

Portion obsolete

$\backslash$table$[[2013,2012],[$$$207,060,$$$167,646$