求翻译：(f) Whether the cause is obsolescence, physical deterioration, changes in price levels, or any other, the difference should be recognized by a charge to income in the current period. Twice a year (1st half / year end), based on the analysis of slow-moving inventory items and sales forecast for next six months, the management decides reserve for obsolete items and consider to trace back the responsibilities of original orders for issuing debit note.是什么意思？

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