Assertion: inventory's cost | /r/HasProperty | high
Facets:
Source sentences:
text: Since the overstated amount of inventory at the end of one accounting period becomes the beginning inventory of the following period, the following period's cost of goods sold will be too high and will result in the period's gross profit and net income being too low.
text: However, as the cost of change is high, there is little to be done here.