The attached document illustrates the processing of a mid-term asset return to inventory. Two assets will be returned from a contract mid-term, with one asset then being added to a new contract and the other being sold from inventory after a capitalized cost addition. Depreciation is accumulated from the commencement date and continues while in inventory.

This scenario was part of the Find Flexibility in Your Inventory session presented at the LTi User Conference on June 11, 2025.