inventaire

Inventaire is a detailed listing of items, assets, or goods, compiled to describe the scope, condition, and value of a collection, estate, or organization’s possessions. The term comes from French, from Medieval Latin inventarium, related to invenire to find. In practice, inventaire denotes several related activities: an accounting inventory for financial reporting; a physical count to verify quantities; an estate inventory after a death; or a catalog of holdings in museums, libraries, or archives.

The process typically involves planning and scope definition, item-by-item enumeration, condition assessment, valuation, and documentation. Items are linked to locations, and results are reconciled with records. The inventory often serves as a baseline for control, insurance, tax data, and, where relevant, probate or disposal decisions.

Legal and practical significance varies by country and sector. In business, inventories support cost of goods sold, pricing, and supply planning. For estates, they inform inheritance and taxation. In cultural institutions, inventaire supports conservation, provenance research, and collection management.

In French-speaking contexts, inventaire is also the general term for a detailed inventory list used across commerce, administration, and heritage institutions.