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Fact Pattern 33-1 ​Nelson, an Accountant, Enters into a Contract to Provide Services

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Fact Pattern 33-1
​Nelson, an accountant, enters into a contract to provide services to Operational Processes, Inc. (OPI) . Nelson does not finish the work within the contract's deadline. This causes OPI to fail to meet certain other deadlines owed to Prime Bank, which results in the firm's payment of penalties to the bank.
-Refer to Fact Pattern 33-1.OPI may be entitled to​


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The total value of inventory available for sale, consisting of beginning inventory plus purchases or production costs.

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