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: Prevents tying up cash in slow-moving items, which can hurt cash flow.

OTB=(Planned Sales+Planned Markdowns+Planned End-of-Month Inventory)−Planned Beginning-of-Month Inventorycap O cap T cap B equals open paren Planned Sales plus Planned Markdowns plus Planned End-of-Month Inventory close paren minus Planned Beginning-of-Month Inventory : The total revenue expected for the period.

Retailers may track OTB in different ways depending on their specific needs:

Retailers typically use a basic formula to determine their available budget (often calculated in retail dollars):

The primary goal of OTB planning is to maintain the right inventory balance.

: Ensures popular items remain available for customers to prevent lost sales.

In a personal finance context, "open to buy" can also refer to the on a consumer account, such as a Sam's Club credit card. It represents the amount of credit remaining that the cardholder can use for new purchases. [Video] Open to Buy Explained + Template Walkthrough

: The target value of stock you want to have left over to start the next period.