Abstract
The aim of the article is to describe the issue of determining the characteristics and parameters of raw timber natural losses due to shrinkage at long-term storage, defining the theoretical basis for creating standards, and verify its finding by means of a case study in raw timber storing. This issue is very topical in forestry practice in the Czech Republic as well as in other countries. The lower and upper limits of the standards were calculated, and the proposed mean value was grouped according to woody plants that reflected the most frequent commercial usage with respect to subsequent processing. Subsequently, experimental verification was carried out on a representative sample of 2 209.99 m3 of raw timber of Norway spruce (Picea abies /L./ H. Karst.) at selected forest administrations. Furthermore, the article addresses the related accounting and tax issues of the standards of natural losses of raw timber. Currently, no legislation mandates an entity to establish standards.
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