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Note that the Useful Life (Months) time interval is valid for the item's quantity specified in the Usage Rate column, not for each unit of the item. Generally, Usage Rate is greater than 1 for items with shorter useful life. However, any item with usage rate greater than 1 can be issued or written off only in the quantity specified by usage rate. For example, for Working Gloves with usage rate 3 4 and useful life 3 months, an employee receives 3 4 pairs once in 3 months and can write off 3 4 pairs at once when 3 months has passed.
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