How to record product samples purchased?

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How to record product samples purchased? Is it included in the inventory or is it kept separately? What if we gave those samples that we purchased and give them to other customers as samples. What would be the journal entries?
 
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Samples procured recorded as Inventories - Dr Inventories Cr Accounts Payables

Samples given to Customers recorded as Selling or Marketing Expenses, below Gross Profit - Dr Expense Cr Inventories at the time the Samples are distributed
 
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Then the cost is nil but you would still record it as inventories - in practice I see Companies record such inventories $0.01 in their financials, i.e. close to nil value, in order to record and track inventories of free samples, as part of their overall inventory management
 

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