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Answer (C) is correct . Since auditors, storekeepers, etc., may not have the requisite expertise to determine whether materials are usable, that decision must often be made by a designated independent authority. To provide effective control of materials, this determination, asset custody, and authorization for disposal are functions that should be segregated.

Answer (A) is incorrect because Obsolete materials should be carried at net realizable value.
Answer (B) is incorrect because Costs of sorting, etc., may be greater than disposal value.
Answer (D) is incorrect because Obsolete materials should be stored separately.