Hope this is the right area for this - apologies if not. I have been running an eCommerce site for a few years and have started to accumulate a few older items of stock. In terms of stock taking, our accountant has advised that we can write-down (de-value) older items of stock but I have no idea of how to go about this. Are there any rules of thumb for this or does anyone know of any good guidelines I could look at? Any help would be greatly appreciated.