- DefinitionThe excess of replacement or current cost over the stated LIFO (last in first out) inventory value when the LIFO inventory method is utilized.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.6(c))
-URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682
+ Details
Name: |
us-gaap_ExcessOfReplacementOrCurrentCostsOverStatedLIFOValue |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |