Examlex
The two compounds below have approximately the same boiling point.
Inventories Losses
Reductions in the amount or value of inventories due to factors such as deterioration, obsolescence, or theft, resulting in financial loss.
Lower Of Cost
An accounting principle requiring that the inventory is recorded at the lower of its cost or the current market value.
Net Realisable Value
The estimated selling price of goods, minus the costs of their completion and the costs needed to make the sale.
Biological Assets
Living plants or animals that are used in agricultural production or held for sale, whose value and productivity can change over time due to biological transformation.
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