Ghost assets, audit exposure, and the cost of physical-to-financial drift in warehousing and distribution.
For CFOs, controllers, and operations leaders in warehousing, distribution, and third-party logistics.
One argument in three parts: why your register drifts from physical reality, what that drift costs on the balance sheet and in the audit, and the standard that closes the gap.
In SAP, Oracle, and Dynamics, physical tracking and the fixed asset subledger are not natively connected. Assets move, break, and get replaced every day. The register does not. The result is ghost assets on the books and zombie assets off them.
Most teams measure only phantom depreciation, which is less than a third of the exposure. Audit labor, valuation errors, duplicate CapEx, and impairment risk add up. Modeled gross annual exposure runs $1.45M to $4.05M at $100M in gross fixed assets.
The annual count is accurate one day a year. Continuous verification, run by the operators who already work the assets and governed by human review before any ledger change, keeps the register true every shift. Process software records history. Proof software verifies reality.
ARM sits above your ERP. It does not replace it.
Read the full report, then book a 30-minute strategy call. We will walk through your asset base, your verification cadence, and your specific exposure across the eight cost categories, and build the ROI case on your own numbers.
Book a 30-minute strategy call