Translate to French:

• For inventory such as stamps, food and medical supplies, their cost is expensed when the item is sold, transferred or used up.

Show your work and conclude with the exact phrasing "Therefore, the final answer is [answer]." where [answer] is just the final number or expression that solves the problem.
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• Pour des biens non durables tels que les timbres, les vivres ou les fournitures médicales, le coût est porté en charge au moment où l'article est vendu, transféré ou consommé.