Examlex
Comparing M1 and M2 we know that
Consignor
The name for the manufacturer in a consigned inventory arrangement.
Consignment
An arrangement in which goods are left in the possession of another party to sell, but the consignor retains ownership until the goods are sold.
Net Realizable Value
The estimated selling price of an asset in the ordinary course of business minus any costs of completion, transportation, and necessary selling expenses.
Direct Costs of Disposal
The expenses directly linked to the process of disposing of an asset, including sales fees and legal costs.
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