Examlex
What is an actuarial gain?
FOB Shipping Point
Freight terms in which the buyer pays the transportation costs from the shipping point to the final destination.
Estimated Method
An accounting technique used to approximate values or quantities, such as depreciation or inventory levels, when exact figures are unavailable.
Inventory Costing
The process of assigning costs to inventory items based on the method chosen (e.g., FIFO, LIFO, or weighted average) to accurately value the inventory on the balance sheet and match costs to revenues on the income statement.
Perpetual Inventory
An inventory system that updates the quantity and value of inventory after each transaction or event.
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