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- References

No definition available.

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Carrying amount, net of valuation reserves and adjustments, as of the balance sheet date of merchandise or goods held by the company that are readily available for sale.

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-Publisher FASB
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-Topic 330
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-Section S99
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-Topic 210
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-Paragraph 1
-Subparagraph (SX 210.5-02(6)(a)(1))
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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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-Publisher FASB
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Inventories not expected to be converted to cash, sold or exchanged within the normal operating cycle.

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-Publisher FASB
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Carrying amount, net of valuation reserves and adjustments, as of the balance sheet date of unprocessed items to be consumed in the manufacturing or production process.

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-Publisher FASB
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Carrying amount, net of reserves and adjustments, as of the balance sheet date of merchandise or goods which are partially completed. This inventory is generally comprised of raw materials, labor and factory overhead costs, which require further materials, labor and overhead to be converted into finished goods, and which generally require the use of estimates to determine percentage complete and pricing.

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