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In this GCSS Army tutorial, the focus is on preparing for the inventory process, which is described as "step one." Key tasks to complete before initiating a physical inventory include ensuring the parts room is clean and organized, with all materials accessible. It's also important to issue all material that needs to be distributed from the mass sit and to complete all PTIs with the SSA. This preparation helps avoid the issue of locating already distributed parts, ultimately speeding up the inventory process and condensing the physical inventory lines.