Inventory reserve framework: obsolescence, shrink, and markdowns

Create an inventory reserve framework for {company_name} as of {period_end_date}.

Inputs:
- Inventory aging and turns by SKU/category: {inventory_aging_turns}
- Historical write-offs/markdowns: {history}
- Shrink results (cycle counts): {shrink_data}
- Pricing/markdown strategy: {markdown_strategy}
- Policy thresholds: {policy_thresholds}

Output:
1) Reserve methodology by driver (aging, excess, shrink, markdown).
2) Calculation template with assumptions and % rates.
3) Journal entry templates and rollforward schedule.
4) Controls and evidence checklist.

Be transparent and avoid false precision.