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"Market" as Used in the Phrase "Lower of Cost or Market

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"Market" as used in the phrase "lower of cost or market" for valuing inventory, refers to the price at which the inventory is being offered for sale by the company.


Definitions:

Symbolized Categorical Statement

A categorical proposition expressed using symbols to denote its logical structure and relationship.

Categorical

Pertaining to absolute assertions or classifications that are without exceptions or conditions.

Symbolized

Represented by symbols or signs that stand for or suggest something else, often used in various fields for shorthand communication of complex ideas.

Truth-functional

Truth-functional refers to a property of logical connectives wherein the truth value of a statement is determined solely by the truth values of its components.

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