Lower of cost or market

In accounting, lower of cost or market (LCM or LOCOM) is a conservative approach to valuing and reporting inventory. Normally, ending inventory is stated at historical cost.

Source: Wikipedia — Lower of cost or market (CC BY-SA 4.0)

Lower of cost or market

In accounting, lower of cost or market (LCM or LOCOM) is a conservative approach to valuing and reporting inventory. Normally, ending inventory is stated at historical cost.

Source: Wikipedia "Lower of cost or market" · CC BY-SA 4.0

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