Your current definition of capital inventory item, developed in 1978, is that "it is an item that costs more than $100, is tangible, has a useful life exceeding one year, and is not materially reduced in value immediately by use." During the past five years, a larger percentage of the inventory has been missing each year. Your inventory this year indicates that you are currently missing 40% of the inventory. Which of the following strategies is the most likely solution to this problem?