Examlex
Hurricanes derive their energy from
Ending Inventory
The value of goods available for sale at the end of an accounting period, after accounting for purchases and the cost of goods sold.
Lower-of-cost-or-market
An accounting principle requiring that inventory be recorded at either the historical cost or the market value, whichever is lower, to ensure assets are not overstated.
Market
A place or platform where buyers and sellers meet to trade goods, services, or financial instruments.
Lower-of-cost-or-market
An accounting principle that requires inventory to be recorded at the lower of its original cost or current market value, ensuring assets are not overstated on the balance sheet.
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