If the replacement cost of an item in the inventory is lower than its cost, the use of the lower of costormarket rule provides two advantages...
如果某项存货的重置成本低于其成本,使用成本与市价孰低原则有两个优点…。
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Supporting evidence for the business benefit estimates usually includes market research data for new products or services, business cost data for projects focused on cost reduction, or both.