Design and maintain the global reserve rate methodology by brand and product category, grounded in a rolling 12-month lookback of sales below cost, write-offs, and disposals, and manage the obsolescence, excess, and slow-moving reserve calculations across brands and geographies. Define global governance for inventory accounting policy across all brands, entities, and inventory types, including GiT, raw material, WIP, finished goods in DC and retail, and fast-close accruals, and review key reserve positions each period.