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- References

No definition available.

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Amount before valuation and LIFO reserves of completed merchandise or goods expected to be sold within one year or operating cycle, if longer.

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Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
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-Section 45
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Aggregated amount of unprocessed materials to be used in manufacturing or production process and supplies that will be consumed. This amount is net of valuation reserves and adjustments.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
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-Subparagraph (SX 210.5-02(6)(a)(5))
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-Publisher FASB
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-Topic 330
-SubTopic 10
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-Paragraph 2
-Subparagraph (SAB Topic 5.BB)
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-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
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Amount before valuation and LIFO reserves of merchandise or goods in the production process expected to be completed within one year or operating cycle, if longer.