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Which of the following represents a normative statement?
Beginning Inventory
The value of a company's inventory at the start of an accounting period, carried over from the end of the prior period.
Sold Units
The number of units of a product or goods that have been sold during a specific period.
FIFO Perpetual
An inventory valuation method where the first goods purchased are the first ones sold, continuously updated for each sale and purchase.
Inventory Records
Documentation that details the quantity, type, and value of a company's inventory at a particular time.
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