A roll of fabric has value only while someone can use its particular specification.
Two rolls could share the word blue and still have no practical relationship to one another. One might meet a customer's approved finish and width; the other might be unsuitable for that customer's equipment. I first encountered that distinction through a disputed invoice at Carrowell Industrial Cloth, where I joined the accounts office in June 1989. I had finished my accounting degree at Mardenwythe College of Business the previous month. The ledger showed a sale. The customer-service team could explain why the customer did not regard the delivery as the thing it had ordered.
I do not regard a warehouse description as proof that stock remains useful. A width, finish, tolerance or customer approval can determine whether a roll is saleable. Finance needs those distinctions before it decides what to manufacture, what to carry and what a new order has genuinely committed the customer to buy.