Currently, there is no unique approach in the practice of business entities on the methodology for accounting for stockpile losses. The discordance of legislative regulations naturally leads to numerous uncertainties and risks of confusion regarding the accounting of this accounting item. Research in the field was carried out on the basis of the generalization of problems, discordances and uncertainties conditioned by the accounting of loss of stock of goods to various commercial entities. The main focus was on studying the composition and content of inventory loss that includes waste and natural perishability. Following the discussion, the meaning of the nominated words was defined as the concept of loss of stocks. When selecting the possible loss nomenclature, first of all a justification justified by direct or indirect calculations, measurements, and confirmed by one s own practice or other commercial entities, is required, secondly, the approval by the head of the entity by appropriate provisions. Only in this case the loss of inventories of goods, considered necessary and unavoidable, represents expenses incurred for entrepreneurial purposes, the deduction of which amounts are accepted.