Which expression represents the Usage calculation?

• A. Starting inventory + Deliveries + Transfers In - Transfers Out - Ending Inventory
• B. Starting inventory + Deliveries - Transfers In - Transfers Out
• C. Starting inventory + Deliveries + Transfers In + Ending Inventory
• D. Ending Inventory = Starting inventory + Deliveries + Transfers In - Transfers Out

Answer: (A)

The expression for usage comes from tracking how inventory flows during a period: start with what you had, add what came in, add transfers in, subtract transfers out, and then subtract what remains at the end. So the usage equals Beginning inventory plus Deliveries plus Transfers In minus Transfers Out minus Ending Inventory. This captures the amount of stock actually consumed during the period.

The correct expression matches that sequence exactly: it starts with Starting inventory, adds Deliveries and Transfers In, subtracts Transfers Out, and subtracts Ending Inventory.

The other options miss a piece or misplace it: one omits Ending Inventory, which would inflate usage; another adds Ending Inventory instead of subtracting it, which also gives an incorrect value; another is actually an equation for Ending Inventory rather than for Usage.