Can anyone please confirm if it is best practice to adjust inventory to 0qty on an Inventory item record prior to Inactivating that record?  If yes, why/what are the benefits in doing so?

For this particular instance, the Average Cost on the Item is at $0 and there is no actual physical stock to be rid of.  In other words, the number "in inventory" is just a dummy number.

I'm asking for the detailed "why" because in the future, we will need to inactivate items with actual Average Costs listed and actual stock on hand.

I realize this is probably a very basic question, but I just can't find it noted anywhere, and I'm neither an accounting or inventory person.