Which of the following is not a type of inventory?

The correct answer is the annual reevaluation inventory. This type of inventory typically refers to a process used to assess and adjust values associated with existing inventory rather than being classified as an actual inventory type. The other options represent various methodologies or categories used in inventory management.

Bulkhead to bulkhead inventory refers to a comprehensive inspection or inventory of an entire storage area, ensuring all items are accounted for from one physical point to another—essentially providing a full overview of what is stored in that particular space.

Specific commodity inventory deals with tracking particular items or categories of goods within inventory systems. This is important for managing and monitoring their movement and usage effectively.

Random sampling inventory involves counting or assessing a portion of the inventory to estimate the overall volume or value of goods. This method is particularly useful in large warehouses where counting every item may be impractical.

Understanding these distinctions helps clarify that while annual reevaluation is a crucial process for assessing inventory value, it does not fit the definition of a type of inventory itself.