AS-2 ) Writing Down Inventories below Cost/NRV ?

AS PER AS2 WE WRITE DOWN INVENTORIES BELOW COST / NRV

1)  WRITING DOWN OF INVENTORIES -STOCK OF FG

IS THE LOSS (due to w/d to NRV) TO BE CHARGED TO P/L a/c AS EXEPTIONAL ITEM ?

2)  WRITING DOWN OF INVENTORIES -STOCK OF RAW MAT & SUPPLIES

CASE A : WHEN RAW MAT. ARE TO BE INCORPORATED IN FG

IS THE LOSS (due to w/d to NRV) TO BE CHARGED TO P/L a/c AS EXEPTIONAL ITEM ?

CASE B : WHEN RAW MAT. ARE NOT TO BE INCORPORATED IN FG

IS THE LOSS (due to w/d to NRV) TO BE CHARGED TO P/L a/c AS EXEPTIONAL ITEM ?

         PLEASE GIVE ANS TO EACH OF THE SITUATIONS