What is required for counting controlled substances during inventory?

The requirement for counting controlled substances during inventory is that exact counts are necessary for Schedule II controlled substances (C2s) to ensure accurate tracking and control. Schedule III, IV, and V controlled substances (C3-5) typically allow for estimates unless they are in large quantities. In situations where a pharmacy holds an adequate amount of a C3-5 substance, federal regulations permit the use of estimates for convenience and practicality. However, once the quantity exceeds a certain threshold, specifically 1000 or more dosage units, a precise count is mandated.

This approach helps maintain stringent control over the distribution and handling of more potent controlled substances while still allowing for some flexibility with less potent categories, thereby promoting efficient inventory practices in the pharmacy environment.