That's the accounting impact. The legal impact is that they are actually offering these for sale, and taking one without paying is shoplifting. They have simp

That's the accounting impact. The legal impact is that they are actually offering these for sale, and taking one without paying is shoplifting. They have simply decided as a company to accept up to 100% losses of this limited quantity of stock due to theft. If it were me, I'd only restock the paid-for merchandise until the store is empty. If you shoplift, you steal the kanban card too, but when you pay, you're also sending the card back to the distribution warehouse.