Stock that looks saleable and is not
Smoke-exposed retail stock is the hardest category on a retail claim, because it looks fine. Packaged goods absorb odour through the packaging. Food, health and beauty product that has left controlled conditions generally cannot re-enter the original channel regardless of appearance, and that is a compliance question rather than a condition one.
Stock is counted by department and quantity with exposure recorded per area rather than applied across the floor, and product that cannot be released on regulatory grounds is documented separately from product that is simply damaged. The file then shows why no recovery was taken on those lines, instead of leaving a gap.
Fixtures, refrigeration and systems
Shelving, gondolas, display cases, signage, fitting rooms, refrigeration and point-of-sale hardware are inventoried by manufacturer and model. Commercial refrigeration is where replacement cost surprises people: a discontinued multideck case is priced against a current equivalent, not against what it cost when installed, and the installation and gas work frequently exceed the unit price.
Point-of-sale and back-office IT is recorded by model and configuration. Equipment that still powers on after smoke exposure is documented as exactly that, because progressive corrosion from acidic residue produces failures months after a claim closes.
Where the recovery is
Retail stock has real secondary channels — liquidators, closeout buyers, discount chains — for anything the brand owner will release. Sorting by condition before marketing is what makes those channels pay, because a mixed lot is bid as its worst component. Where the owner will not release branded goods, certified destruction with documentation is the outcome.