Inventory Agent
Automate asset inventory - from target/actual comparison to inventory report.
Generates inventory lists from fixed asset accounting, reconciles target and actual balances, identifies shortfalls and prepares correction postings - impairment and disposal remain with the human.
Score Dashboard
What This Agent Does
The annual asset inventory is a statutory obligation and simultaneously one of the most labour-intensive processes in fixed asset accounting. Hundreds to thousands of assets must be physically verified, reconciled with the book balance and differences evaluated. The manual effort lies less in the evaluation than in the logistics: creating lists, performing reconciliation, posting corrections.
The Decision Layer breaks the inventory into eight decision steps. The inventory list is automatically generated from fixed asset accounting. The target/actual reconciliation is rule-based after the actual balance is captured (scan or manual entry). Shortfalls are automatically identified. Correction postings are prepared.
The valuation decisions remain with the human: impairment (how much has an asset lost in value?) and disposal (should a missing asset be written off?) require commercial judgement. The agent provides the data basis; the human decides.
Micro-Decision Table
Generate inventory list Which assets must be inventoried? Rules Engine
Target balance from fixed asset accounting, complete list
Decision Record
Challengeable: Yes - rule application verifiable. Objection possible for incorrect data or wrong rule version.
Capture actual balance Was the asset physically found? Rules Engine
Data capture via barcode scan or manual entry
Decision Record
Challengeable: Yes - rule application verifiable. Objection possible for incorrect data or wrong rule version.
Perform target/actual reconciliation Does the actual balance match the target balance? Rules Engine
Numerical comparison, deterministic difference calculation
Decision Record
Challengeable: Yes - rule application verifiable. Objection possible for incorrect data or wrong rule version.
Identify shortfalls Which assets are missing or surplus? Rules Engine
Difference list from target/actual reconciliation
Decision Record
Challengeable: Yes - rule application verifiable. Objection possible for incorrect data or wrong rule version.
Assess impairment Is there an unscheduled impairment and how much? Human Auditor
Commercial judgement - physical condition, market development, technical obsolescence
Decision Record
Challengeable: Yes - via manager, works council, or formal objection process.
Challengeable by: Auditor
Disposal decision Should the asset be disposed of and written off? Human Auditor
Commercial judgement - repairability, continued use, disposal
Decision Record
Challengeable: Yes - via manager, works council, or formal objection process.
Challengeable by: Auditor
Prepare correction postings Which postings are required for identified differences? Rules Engine Auditor
Posting logic: unscheduled depreciation, disposal, write-up
Decision Record
Challengeable: Yes - rule application verifiable. Objection possible for incorrect data or wrong rule version.
Challengeable by: Auditor
Create inventory report Is the report complete and correctly annotated? Rules Engine Auditor
Data rule-based (R), annotation and summary by LLM (A)
Decision Record
Challengeable: Yes - rule application verifiable. Objection possible for incorrect data or wrong rule version.
Challengeable by: Auditor
Decision Record and Right to Challenge
Every decision this agent makes or prepares is documented in a complete decision record. Affected parties (employees, suppliers, auditors) can review, understand, and challenge every individual decision.
Prerequisites
- Fixed asset accounting with complete master data and book values
- Inventory capture system (barcode/RFID scanner or manual entry)
- Access to physical locations of assets
- Depreciation Agent for current accumulated depreciation
Governance Notes
Mixed decision distribution (2H / 5R / 1A). Human decisions for impairment and disposal - both require commercial judgement and are balance-sheet-relevant. HGB Paragraph 240 (inventory obligation), HGB Paragraph 253 Abs. 3 (unscheduled depreciation) as direct legal bases.
GoBD-compliant: inventory lists, actual captures and differences are archived as immutable documents. The inventory report is part of the annual statement documentation. During tax audits, proper inventory is a regular audit point. Paragraph 203 StGB relevant: fixed assets can reveal trade secrets.
§203 StGB-relevant data is encrypted end-to-end and never passed to AI models in plain text.
Process Documentation Contribution
Infrastructure Contribution
The Inventory Agent uses the master data from the Asset Capitalisation Agent and accumulated depreciation from the Depreciation Agent. The target/actual reconciliation pattern is reused as a template for all reconciliation processes (bank reconciliation, intercompany matching). The valuation escalation (agent prepares, human decides) is the reference pattern for all Finance agents with discretionary decisions. Builds Decision Logging and Audit Trail used by the Decision Layer for traceability and challengeability of every decision.
Related Agents
Depreciation Agent
Calculate depreciation - from straight-line to immediate low-value asset write-off.
Asset Capitalisation Agent
Identify, capitalise and record assets in the asset register.
Lease Accounting Agent
Account for lease contracts - from contract extraction to disclosure note.
Frequently Asked Questions
Does the agent also work with RFID-based inventory?
Yes. The agent accepts actual data from any capture system - barcode, RFID, manual entry. The interface is standardised and independent of the capture method.
How are missing assets handled?
The agent identifies missing assets automatically and escalates for a disposal decision. The clerk decides whether to search further, dispose of or correct the inventory list. Every decision is documented.
Can the inventory also be performed during the year (cut-off inventory, perpetual inventory)?
Yes. The agent supports cut-off inventory, shifted inventory and perpetual inventory. For perpetual inventory, sub-areas are checked on a rolling basis - the agent ensures every asset is captured at least once per year.
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