What should be noted about the finished form of controlled substances during inventory?

The importance of accounting for both the form and number of units of controlled substances during inventory stems from regulatory requirements and the need for accurate record-keeping. Each controlled substance can come in various formulations, such as tablets, capsules, liquids, or patches, and ensuring that both the form and the quantity are documented enables proper tracking and management of these potentially misused medications.

Accurate inventory helps prevent theft and diversion and ensures compliance with state and federal regulations. By noting the form and number of units, a facility can maintain a clear understanding of the types and amounts of controlled substances on hand, which is critical for both legal compliance and operational efficiency within a pharmacy or healthcare facility.

The other choices do not encompass the comprehensive requirements for controlled substances inventory management. While other aspects may be important in specific contexts, they do not align with the crucial requirement of form and quantity documentation for regulatory compliance.