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Responsibility for Disposal

If the procurement department is located nearby or in the same premises, they should be given the responsibility of disposal. Otherwise, the stores manager is the best person for the job. Since the procurement or purchase manager has brought the material, it is likely that he keeps track of the market value of the scrap. The salesmen who interact with him can provide him the feedback for this purpose. It is needless to add here that the purchase, stores and accounting department have to function as a team. A typical format of "Form of Request for Write-off & Disposal" is given in Appendix A. 

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