[Solved] When inventory declines in value below original (historical) cost, and this decline is considered other than temporary, what is the maximum amount that the inventory can be valued at? A) Sales price net of conversion costs B) Net realizable value C) Historical cost D) Net realizable value reduced by a normal profit margin Focus Controls: Elements in software or optical devices designed to adjust the clarity and sharpness of an image or to direct attention to specific tasks. Clear View: A term denoting an unobstructed and clear line of sight or understanding. Proper Objective: An aim or goal that is suitable and appropriately targeted for a specific task or endeavor. Optical Microscopes: Instruments that use visible light and a system of lenses to magnify small objects, allowing for the observation of details not visible to the naked eye.