If you are working out a strategy for counting inventory in AX. One of the tactics for an item might be to count it when it reaches zero inventory. In theory it would be the easiest to count as you would just need to look for the item and see if you come across any in the warehouse. It might not work for high turn over products where you are likely moving inventory in and out and not getting to zero often.
Here is a quick overview.
AX2012 R3 CU11