what does lower of cost or market method mean

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what does lower of cost or market method mean What Is Meant by Lower of Cost or Market Lower of cost or market is a method of inventory pricing by which the inventory is priced at cost or market whichever is lower It is an application of conservatism in accounting

The lower of cost or market LCM rule is an accounting principle that requires businesses to write down the value of inventory on their balance sheets if the inventory s current market value is lower than its historical cost The lower of cost or market rule states that a business must record the cost of inventory at whichever cost is lower the original cost or its current market price This

what does lower of cost or market method mean

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what does lower of cost or market method mean
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Solved Lower of Cost or Market Method On The Basis Of The Chegg
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Definition Lower of cost or market often abbreviated LCM is an accounting method for valuing inventory It assigns a value to inventory at the lesser of the market replacement cost or the Lower cost or market LCM is the conservative way through which the inventories are reported in the books of accounts which states that the inventory at the end of the reporting period is to be recorded at the original

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 However there Lower of cost or market is the accounting method that requires the company to record the cost of inventory in the balance sheet at either at original cost or market value The company

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Lower of cost or market is an accounting principle used to value and report inventory on financial statements ensuring that inventory is recorded at the lower of its historical cost or its current The Lower of Cost or Market LCM method is an inventory valuation approach that determines the value of inventory on a company s balance sheet by considering the lower of its historical cost or its current

Definition The lower of cost or market LCM rule is an accounting principle that mandates inventory be recorded at the lesser value of its original cost or its current market value The lower of cost or market LCM method is an inventory costing method that values inventory at the lower of its historical cost or its current market replacement cost

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what does lower of cost or market method mean - The lower of cost or market LCM method is an inventory costing method that values inventory at the lower of its historical cost or its current market replacement cost The term