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  1. January 12, 2016

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    I understand how to use the rule but I don't understand the reasoning of the bigger picture. I get that it can protect against undervaluation, for example if historical cost is more than the market floor, and the replacement cost is less than said floor. In that case you could say it would be unfair to value it less than that. But if historical cost is the lowest, what is the point of the market floor Why can't you bring the value of the inventory up to the market floor.

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    I had to calculate the lower of cost or market for inventory. However, after I filled in my graph I moved on to the next question. The question : LOWER OF COST OR MARKET FOR INVENTORY APPLIED SEPARATELY = does any know what this means would this be the LCM applied to each item total. what about when you have this question Use the data above to determine the value of the inventory at the lower of cost or market. confused how is 39,900 LOWER than 39,000 lol for the (whole market) explanation anyone or was that a mistake in the video....
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  16. December 25, 2015

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