Assertion: inventory's cost | /r/HasProperty | incurred including receiving
Facets:
value: directly
type: MANNER
Source sentences:
text: It is important to note that the balance sheet's inventory account should also reflect costs directly or indirectly incurred in making an item ready for sale, including the purchase price of the item as well as the freight, receiving, unpacking, inspecting, storage, maintenance, insurance, taxes, and other costs associated with it.