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Newest inventory items remain - PowerPoint PPT Presentation

First-In, First-Out

First-In, First-Out. The cost of the oldest inventory items are charged to COGS when goods are sold. The cost of the newest inventory items remain in ending inventory. The FIFO method assumes that items are sold in the chronological order of their acquisition. First-In, First-Out.

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Newest inventory items remain - PowerPoint PPT Presentation

First-In, First-Out