Every dayTesters are sprayed, decanted and topped up. Nothing is recorded, because nothing was sold.
Every weekA bottle behind the counter becomes the tester when the tester runs out. It leaves the stock figure with no document behind it.
Ramadan and EidVolume triples, seasonal staff arrive, and gift bundles are assembled out of individual bottles that were counted separately.
Month endThe count is short. It is written off as one adjustment with no breakdown, because unpicking it would take longer than it is worth.
Year endNobody can say what testers cost the business, which means nobody can say whether the ones on the counter are earning their place.
What it actually costsA four-figure annual expense that never appears as an expense
Testers are not shrinkage. They are a marketing cost, and the only reason they get treated as shrinkage is that nothing raises a document when one leaves the shelf.