Most properties can tell you what they spent on new linen last year and not how much they lost. The two are different numbers and only one of them is manageable.
Sheets, towels and covers behave like bulk operating stock: they are held in quantity at a location, they carry a par level the housekeeper restocks toward, and they are lost to wear, damage and disappearance rather than consumed by a recipe.
Recording those losses by category — worn out, damaged, unaccounted for — turns a vague replacement budget into a signal. A property losing linen mostly to wear has a purchasing decision; one losing it mostly to disappearance has a different conversation to have.
A par level is a target, not a stock event. Setting one writes no movement, because a target describes what the shelf should hold rather than what it does hold — and writing a movement for it would put phantom linen on the shelf and produce a variance at the next count that the property never had.