The principle was later extended to two other categories, where "B" items represent 30 percent of the goods and 15 percent of sales, and "C" items represent 50 percent of the goods in the warehouse but only 5 percent.
When each item in the warehouse is assigned a category, it is necessary to determine the number of times each category should be counted. Items with the highest sales value should be counted more frequently than items with lower sales value. Therefore, an item assigned as item "A" will be counted more frequently than items designated as item "C".