Which procedure is used for expending lost, damaged, or unserviceable materials?

The procedure for expending lost, damaged, or unserviceable materials is known as a survey. A survey involves an official investigation or assessment of materials in which the condition of the items is evaluated, and decisions are made regarding their status. This process allows for the proper documentation and accountability of materials that can no longer be used or have been lost, aligning with regulatory and procedural guidelines.

Conducting a survey is critical as it helps maintain accurate inventory records and ensures that the organization can manage its resources effectively while adhering to fiscal regulations. Through this process, materials that are deemed unserviceable or unrecoverable can be appropriately accounted for and removed from inventory systems, preventing any financial discrepancies or misuse of resources.

In contrast, other options such as issue, transfer, and expenditure involve different processes related to the distribution or movement of materials rather than addressing their loss or condition. For example, issuing pertains to providing materials to users, transferring refers to moving items from one location to another, and expenditure generally relates to the consumption or use of materials rather than accounting for their loss or damage.