This document discusses allowing stock release without item cost in SAP Business One. It explains that with perpetual inventory, item cost is usually calculated with each transaction to determine inventory value. However, there may be cases where items need to be released before the incoming transaction or item cost is recorded, such as during a busy holiday season. SAP Business One provides a setting to allow stock release even if the item cost has not been recorded yet by selecting the "Allow Stock Release Without Item Cost" option. If deselected, an error will occur when trying to release items without a recorded cost.