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English definition of “inventory valuation”

inventory valuation

noun [C or U]     (also stock valuation) ACCOUNTING
a calculation of the value of the products or materials that a company has available for sale or use at the end of a particular accounting period, or the value itself: The most widely used inventory valuation methods are FIFO, LIFO, and the Average Cost.
(Definition of inventory valuation noun from the Cambridge Business English Dictionary © Cambridge University Press)
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