The most commonly used inventory valuation methods under a periodic system are:

Net income, excluding special items and inventory valuation, fell to $41.1 million from $109.1 million.

An inventory valuation allows a company to provide a monetary value for items that make up their inventory.

"It enables us to keep up with inventory valuations on the monthly basis, and the implication that there is some smoking gun does not hold water."

Results for the year-ago 6 months included a pretax provision for inventory valuation allowance of $15 million.

Current production cash flow, which adjusts for inventory valuation and capital consumption, rose $16 billion after a $6.7 billion decline in the previous quarter.

One of the main reasons for absorbing overheads into the cost of units is for inventory valuation purposes.

Decision-making, inventory valuation, performance measurements, and other uses of fully absorbed product costs are all achieved using other lean accounting methods.

"Yesterday, we were trying to discuss inventory valuation, and were able to make ourselves understood when we discussed the weighted-average cost method.

Profits from current production - before tax with inventory valuation and capital consumption adjustments - rose $1.7 billion, or six-tenths of 1 percent, to $287.9 billion at an annual rate.

Unicap refers to uniform capitalization rules that affect inventory valuation and are at variance with both generally accepted accounting principles and with S.E.C. requirements.

Profits from current production - before taxes, with adjustments for inventory valuation and capital consumption - declined $14.3 billion in the quarter after rising $4.4 billion in the second quarter.

Today's report also said that corporate profits from current production - before taxes but with inventory valuation and capital consumption adjustments - rose in the second quarter by $100 million more than estimated a month ago.

A TSV software inventory valuation (OV) analysis looks at the sum total (or bundle) of the various software components or intellectual assets that make software usable as a product.

Most economists in the field recognize that reported corporate profits contain serious distortions from inflation and financial accounting practices which are removed by published Commerce Department adjustments (Inventory Valuation and Capital Consumption Adjustments).

The company reported non-recurring pre-tax charges of $11,921,000 and $14,692,000 for the latest quarter and 9 months, respectively, related to funding for executive continuity agreements and proxxy costs, and inventory valuation, reserve adjustments and relocation costs.

The latter (cost accounting) applies financial reporting conventions to inventory valuation, transfer pricing, and the cost of goods and services sold, and it serves the informational requirements of external parties, including investors, creditors, regulators, and tax authorities.

Nonetheless, RIM announced today that it's recognizing "a pre-tax provision in the third quarter of fiscal 2012 of approximately $485 million, $360 million after tax, related to its inventory valuation of BlackBerry PlayBook tablets."

The latest quarter and 9-month include a gain of $1.3 million, or 11 cents a share, for the adoption, effective Sept. 1, of the FIFO method of inventory valuation for certain inventories previously valued by the LIFO method.

Royal Dutch/Shell, the second largest publicly traded oil company after Exxon Mobil, said its net income, excluding one-time charges and fluctuations in inventory valuation, rose to $3.86 billion in the quarter ended March 31, compared with $3.13 billion in the period a year earlier.

Traditional manufacturing companies usually calculate a fully absorbed product cost using complex methods for the allocation of overhead costs, and they use these product costs for decision-making, inventory valuation, and performance measurements in the form of variance analysis and such metrics as individual efficiency.

The Finance or Business Manager of the unit is responsible for ensuring the annual physical inventory is properly performed, inventory records reflect actual quantities on hand, inventory valuation methods are appropriate, and adjustments are entered in the University's accounting system on a timely basis.

It attributed the delays to a change in inventory valuation methods. . . . On Monday, Ronald Krawczk, the president of the Hamptons State Bank, which was chartered two years ago, told business students at Southampton College "How to Start a Bank."

However, with the growth of the limited liability company and large scale manufacturing and logistic in Victorian Britain a demand was created for more technically proficient accountants to deal with the increasing complexity of accounting transactions dealing with depreciation of assets, inventory valuation and the Companies legislation being introduced.

The overall effect of the distortions to both the income statement and balance sheet is to give firm A a return on assets of 16.67 per cent and firm B a return on assets of 9.09 per cent even though both firms are identical in every way except for the inventory valuation method used.