medium · Financial Accounting assets

In the Lower of Cost or Market (LCM) calculation for LIFO inventory, why is a 'floor' (NRV minus normal profit) established for the market value?

  1. To ensure inventory is always reported at replacement cost
  2. To simplify the calculation for small businesses
  3. To prevent the overstatement of losses in the current period
  4. To allow for the recognition of unrealized gains

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