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Physical Inventory
A process of counting the actual inventory on hand at a particular point in time.
Units Available
The total quantity of goods a company has ready for sale or production usage at any given time.
Retail Method
An accounting method to estimate inventory value by applying a consistent markup to the cost of merchandise, used often in the retail industry.
Estimated Cost
An approximation of the cost for goods, services, or construction projects, based on experience, forecasting, and/or information about similar transactions.
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