Items should be reported as part of the company's "inventory" at the year end, if...
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Accounting
Items should be reported as part of the company's "inventory" at the year end, if they are:
a) determined to be part of cost of goods sold
b) sold during the period
c)held in antcipation of an increase in market value
d) purchased from a creditor, avaibale for sale and paid for the following year
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