Application of the lower-of-cost-or-market rule results in inconsistency because a company may value inventory at cost in one year and at market in the next year.

a. true
b. false


Answer: a. true

Business

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Of the following six accounts, which ones have temporary balances:(1) Service Revenue(2) Dividends(3) Salaries Expense(4) Common Stock(5) Retained Earnings(6) Cash

A. (4), (5), and (6). B. (1), (3), and (5). C. (2), (4), and (5). D. (1), (2), and (3).

Business

A cost is classified as an overhead cost if it is not directly traceable to an end product or a cost object

Indicate whether the statement is true or false

Business

What effect (if any) would Y's unrealized profits on its sales to X have on the non-controlling interest account on the consolidated balance sheet?

X Inc. owns 80% of Y Inc. During 2018, X Inc. sold inventory to Y for $10,000. Half of this inventory remained in Y's warehouse at year end. Y Inc. sold Inventory to X Inc. for $5,000. 40% of this inventory remained in X's warehouse at year end. Both companies are subject to a tax rate of 40%. The gross profit percentage on sales is 20% for both companies. Unless otherwise stated, assume X Inc. uses the cost method to account for its Investment in Y Inc. A) There would be an increase to the non-controlling interest account for the amount of $48. B) There would be an increase to the non-controlling interest account for the amount of $30. C) There would be no effect. D) There would be a decrease to the non-controlling interest account for the amount of $48.

Business

Which of the following statements is true about velocity?

A) The customer sets the velocity of each scrum period. B) When a project begins, the senior team members guess the velocity of the team. C) After a scrum team commits to requirements in a scrum period, it estimates the velocity it can achieve. D) A team approaches the scrum master to change the order of the requirements to which it has committed.

Business