Identify the Main Issue in the Following Passage

question 106

Essay

Identify the main issue in the following passage. If two or more issues are present, indicate how they are related-that is, does the settlement of one depend upon the settlement of the other?
Average is as close to the top as it is to the bottom. A glass that is half empty is also half full. You should think positively. If you do, life will be more fun.

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Definitions:

FIFO Method

An inventory valuation method that assumes the first items placed in inventory are the first sold, standing for "First-In, First-Out."

Inventory Valuation

Inventory valuation is the cost associated with an entity's inventory at the end of a reporting period, affecting the cost of goods sold and the inventory balance on the balance sheet.

Interim Financial Report

A financial statement reporting a corporation's performance over a period shorter than a fiscal year, usually quarterly.

Net Income

The financial metric representing the company's profit calculated by removing all relevant expenses from its total revenue.