Inventory Method to Smooth Peaks and Valleys of the Business Cycle

Smoothing Out Business Cycle Peaks and Valleys: Inventory Method

Prev Question Next Question

Question

The peaks and valleys of the business cycle tend to be smoothed out using which inventory method?

Answers

Explanations

Click on the arrows to vote for the correct answer

A. B. C. D.

B

When prices are moving either upward or downward, the cost of goods sold (under LIFO) will show costs closer to the price level at the time the goods were sold.

Therefore the LIFO method tends to show a smaller net income during inflationary times and a larger net income during deflationary times than other methods of inventory valuation.