This document discusses how to identify and deal with slow or non-moving inventory. It recommends disposing of non-moving items as early as possible or exchanging them for materials needed by the business. It also advises not purchasing more slow-moving items until existing stock is used up. The document then explains how to calculate inventory carrying costs, which can help identify slow-moving items. It provides details on how inventory carrying costs are determined and used to arrive at the break-even point for disposing of non-moving inventory.