You adjust the accounting value of the stock. To revaluate, you carry out a price change when you carry out lowest value determination. The current valuation price is then replaced by the new physical inventory price. The offsetting entry to the stock posting is made to an expense account.

You generate a list of possible devaluations based on the results of lowest value determination. You use this list to decide which stock values to enter on the balance sheet. You make the corresponding posting to the balance sheet account manually. The offsetting entry is made to an expense account.