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Carrying amount, net of valuation reserves and adjustments, as of the balance sheet date of merchandise or goods held by the company that are readily available for sale.

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-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 5

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-Name Accounting Standards Codification

-Topic 330

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-Name Regulation S-X (SX)

-Number 210

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-Subparagraph (SX 210.5-02.6(a)(1))

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Carrying amount (lower of cost or market) as of the balance sheet date of inventories less all valuation and other allowances. Excludes noncurrent inventory balances (expected to remain on hand past one year or one operating cycle, if longer).

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Carrying amount, net of valuation reserves and adjustments, as of the balance sheet date of unprocessed items to be consumed in the manufacturing or production process.

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-Publisher FASB

-Name Accounting Standards Codification

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Carrying amount, net of reserves and adjustments, as of the balance sheet date of merchandise or goods which are partially completed. This inventory is generally comprised of raw materials, labor and factory overhead costs, which require further materials, labor and overhead to be converted into finished goods, and which generally require the use of estimates to determine percentage complete and pricing.

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Gross amount of merchandise, goods, commodities, or supplies to which the entity holds the title and uses for the specific purpose of showing the benefits and features of the entity's products to existing or potential customers.

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-Publisher FASB

-Name Accounting Standards Codification

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-Name Regulation S-X (SX)

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-Paragraph 6

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-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 43

-Section A

-Paragraph 9

-Chapter 3

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Gross amount of merchandise or supplies to which the entity holds the title but does not hold physical possession because the goods are currently being transported.

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-Publisher FASB

-Name Accounting Standards Codification

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-Paragraph 1

-Subparagraph (SX 210.5-02.6(a))

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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-Name Regulation S-X (SX)

-Number 210

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-Paragraph 6

-Subparagraph a

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-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.