write off of inventory

What is the double entry for written-off of inventory？
Cr Inventory （Balance Sheet Item）
Dr Written-off on Inventory (Profit & Loss Account Item)

Simply Dr. Inventory Written Off Cr. Inventory with a journal voucher stating the reason why the amount should be written off e.g. due to wear and tear, loss, reduction in market value, loss in quantity etc. duly approved and authorised with supportings, if any.