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Children are most likely to be negatively affected by heightened parental conflict
Estimated Cost
A projection or approximation of the cost associated with manufacturing a product or completing a project.
Net Realizable Value
The estimated selling price of goods minus any costs associated with their sale or disposal.
Merchandise
Goods that are bought and sold in the course of business, often referred to in the context of retail or wholesale trading.
Lower of Cost or Market
An accounting principle stating that inventory should be recorded at either its historical cost or its market value, whichever is lower.
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