Beyond the shelf life days, active lots become expired lots. Expired lots ______ .
A.
can be reserved
B.
are not allowed to do subinventory transfer
C.
are not included in inventory valuation reports
D.
cannot be transacted and included in on-hand quantities
E.
are not included in cycle and physical counting adjustments
F.
are not considered as on-hand supply for min-max and re-order point planning