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The price level rises if either
Current Assets
Assets that are expected to be converted into cash, sold, or consumed within one year or within the normal operating cycle of the business, whichever is longer.
Average Cost Flow
An inventory valuation method that calculates the cost of goods sold and ending inventory based on the weighted average cost of all inventory items available for sale.
Ending Inventory
Ending inventory is the total value of goods available for sale at the end of an accounting period.
Inventory Items
Inventory items refer to the goods and materials that a business holds for the ultimate goal of resale or processing.
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