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R25-R26** - Coggle Diagram

- - - - GAAP only
      - lower COGS
      - higher EBIT
      - higher tax
      - higher working capital
      - higher ending inventory
      - lower CFO
  - - - cost or market 选最低
      - carring value compare with replacement cost
        
        if CV>RC,wirtedown to the market
        
        if RC falls in market, market value
        
        market value = NRV-NPM
    - - cost or net realizable value 选最低
      - NRV= selling price- estimated cost of completion- selling costs