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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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-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
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-Subparagraph (SX 210.5-02.6(a)(1))
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Amount before valuation reserves of merchandise or goods held by the entity that are readily available for sale and items held by the entity which are partially complete or in the process of being readied for sale.

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-Publisher FASB
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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.

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-Publisher FASB
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Amount before valuation and LIFO reserves of other inventory expected to be sold, or consumed within one year or operating cycle, if longer.

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-Publisher FASB
-Name Accounting Standards Codification
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