Which inventory method involves counting a portion of property throughout the year?

Cyclic inventory is the correct method because it involves taking inventory counts at various intervals throughout the year rather than conducting a complete inventory all at once. This approach allows units to maintain accurate records of their property while minimizing disruption to operations. By counting a portion of the inventory regularly, organizations can ensure that discrepancies are identified and addressed in a timely manner. This method promotes continuous oversight and helps in maintaining effective property accountability.

The other inventory methods focus on different practices. Annual inventory typically involves a comprehensive count of all property once a year, which does not allow for ongoing monitoring throughout the year. Wall-to-wall inventory refers to a complete count of all property within a designated area at one time, which can be disruptive. Quarterly inventory suggests a counting schedule every three months, but it does not emphasize the ongoing nature of counting portions, characterizing it more as a periodic review rather than a cyclic approach.