Inventory Costing Methods for Estimating Lost or Destroyed Inventory | CFA® Level 1 Exam Prep

The Most Useful Inventory Costing Method for Estimating Lost or Destroyed Inventory

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Question

Which inventory costing method is most useful in estimating the amount of inventory lost or destroyed by theft, fire, or other hazards?

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A. B. C. D. E.

E

The historical relationship between cost of goods sold and sales is applied to sales of the current period as a way of estimating COGS during the current period.

COGS is then subtracted from the cost of goods available for sale to get the estimated cost of the ending inventory.