Some 600 cases were shipped from one site to the other to balance inventory in fiscal year 2012, and the IRS promises to monitor any imbalance quarterly going forward.

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Without them, much of an economy's capital is held captive on balance sheets, tied up in inventory, working capital, and balance sheet reserves.

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The top cash industries are service providers, so they have little if any inventory adding to their balance sheet.

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Just last month, Jefferies analyst Peter Misek already cut his estimate for iPhone shipment volumes for the first quarter of 2013, saying Apple had to "balance excess inventory" by cutting orders to suppliers.

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This retail sub-sector has rebounded in part due to strong balance sheet management and inventory controls by the large retailers.

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The expiration of the tax-credit may lead to a lag in purchases for the following months, and any rebound in prices may bring out some housing inventory hiding in the shadows of big bank balance sheets.

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She adds that drive channel inventory has been stable, keeping supply and demand in balance near-term.

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