Examlex
A surrogate key is a unique,system-supplied identifier used as the primary key of a table.
Cost Or Market
An accounting principle that values inventory at the lower of its original cost or its current market price to ensure inventory is not overstated on the balance sheet.
Market Value
The present cost at which a service or asset is available for purchase or sale in the market.
FIFO
"First In, First Out," an inventory valuation method where goods purchased or produced first are sold or used first.
Realized Holding Gains
Gains recognized from the sale of an investment or asset that were previously unrealized.
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