Under GAAP, for purposes of applying the lower-of-cost-or-market (LCM) to inventory balances, net realizable value is defined as:

Under GAAP, for purposes of applying the lower-of-cost-or-market (LCM) to inventory balances, net realizable value is defined as:





a. The estimated selling price in the ordinary course of business less reasonably predictable costs of completion and disposal.
b. The estimated selling price in the ordinary course of business.
c. The estimated selling price in the ordinary course of business divided by reasonably predictable costs of completion and disposal.
d. The estimated selling price in the ordinary course of business plus reasonably predictable costs of completion and disposal.


Answer: a. The estimated selling price in the ordinary course of business less reasonably predictable costs of completion and disposal.


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