damaged inventory is written off using inventory adjust, set the adjusting account to COGS, or better a sub account of COGS called, theft/loss/spoilage, and lower the qty on hand.

Farmers and Ranchers have a dedicated IRS publication, you should download it because you have special treatment requirements for livestock, pub 225

Resolution for 'account to COGS issue: 'How do I list damaged inventory. .. these are damaged longhorns or longhorns that didn’t come as a pair and I’m unable to use or return to the vendor' available: Yes.

The account to COGS issue or error code is a known issue in Quickbooks Online (QBO) and/or Quickbooks. Support for this issue is available either by self-service or paid support options. Experts are available to resolve your Quickbooks issue to ensure minimal downtime and continue running your business. First try to resolve the account to COGS issue yourself by looking for a resolution described in the article. If it is a complex account to COGS issue or you are unable to solve the issue, you may contact us by clicking here or by using other account to COGS support options.

For more information about resolving issues related to account to COGS in Quickbooks/QBO or to get support for the issue 'How do I list damaged inventory. .. these are damaged longhorns or longhorns that didn’t come as a pair and I’m unable to use or return to the vendor', click the link below: