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Gross amount, as of the balance sheet date, of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process.

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-Publisher FASB
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-Subparagraph (SX 210.5-02.6(a))
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Amount by which inventory stated at last-in first-out (LIFO) is less than (in excess of) inventory stated at other inventory cost methods.

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-Publisher FASB
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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.

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- References

No definition available.

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

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Amount of valuation reserve for inventory.

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Carrying amount as of the balance sheet date of merchandise inventory purchased by a retailer, wholesaler or distributor and held for future sale.