Which of the following is permissible when taking a controlled substance inventory?

The option indicating that the assistance of a technician to count tablets is permissible reflects the regulatory provisions surrounding the inventory of controlled substances. In many jurisdictions, while it is essential that a licensed pharmacist be responsible for the inventory process, they may delegate certain tasks, such as counting tablets, to qualified technicians. This delegation facilitates a more efficient inventory process while ensuring compliance with legal and professional standards.

Having a technician assist in the counting helps to expedite the procedure and allows for verification and accuracy, as team-based efforts often result in a more thorough inventory. It is important, however, that the pharmacist remains responsible for the final inventory documented, ensuring that accountability is maintained.

In contrast, the other options involve actions that do not align with typical regulatory practices. Some regulations may require that only a pharmacist conducts the entire inventory to maintain accountability. Verbal counts lack the necessary documentation and verification that written methods or digital records provide. Using a calculator may introduce errors if the count is not checked or if transcription mistakes occur, this demonstrates the importance of accurate record-keeping in the inventory process.