Assertion: inventory | /r/CapableOf | choose to keep original costs
Facets:
value: in its inventory account
type: LOCATION
Source sentences:
text: If a company's inventory has a net realizable value (NRV) that is less than the cost of the inventory, it may choose to keep the original costs in its Inventory account and to reduce the reported amount of inventory through a contra inventory account such as Allowance to Reduce Inventory to NRV.