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NOTE 4. INVENTORIES
9 Months Ended
Sep. 30, 2021
Inventory Disclosure [Abstract]  
NOTE 4. INVENTORIES

NOTE 4. INVENTORIES

 

Inventories are stated at the lower of cost and net realizable value. Cost is determined using the first in first out method and net realizable value is the estimated selling price less costs of disposal in the ordinary course of business. The cost of inventories includes direct costs plus shipping and packaging materials.