Final answer:
Pharmacies that handle controlled substances must maintain a perpetual inventory to track and account for every transaction involving these substances.
Step-by-step explanation:
In the United States, pharmacies that handle controlled substances are required to maintain a perpetual inventory of these substances. Controlled substances are drugs that have the potential for abuse and dependence, and their distribution and use are tightly regulated. By maintaining a perpetual inventory, pharmacies can track and account for every transaction involving controlled substances, ensuring their proper handling and preventing diversion.
For example, pharmacies that dispense prescription opioids or other highly regulated drugs must keep a record of every purchase, sale, and transfer of these substances. They must also monitor the quantity on hand and regularly reconcile the inventory with the records. This helps prevent theft, loss, or unauthorized distribution of controlled substances.
Keeping a perpetual inventory for controlled substances is an important measure to ensure the safety and legality of these drugs and to prevent their misuse or abuse.