Which of the following is NOT a method used to conceal inventory shrinkage?

The reasoning for identifying selling merchandise with proper documentation as not a method used to conceal inventory shrinkage lies in the fundamental nature of transparency and accountability in business transactions. Proper documentation involves recording the sale of merchandise in a legitimate manner, which would typically require accurate tracking of inventory levels and sales records. This process helps maintain integrity in financial reporting and inventory management.

On the contrary, methods like writing off stolen inventory as scrap, placing empty boxes on shelves, and performing forced reconciliations may serve to hide the actual losses associated with inventory shrinkage. These practices involve manipulating or misreporting inventory to obscure theft, damage, or other losses, ultimately creating a false picture of the company's inventory levels. Engaging in such tactics undermines the company's operational and financial integrity, whereas selling merchandise with proper documentation aligns with good business practices and does not conceal inventory problems.