TY - SER AU - Wampler, Bruce AU - Holt, Travis TI - Valuing inventory at the lower of cost or market T2 - The CPA Journal SN - 0732-8435 U1 - BPer. 657.05 PY - 2013/// CY - --New York. PB - The New York State Society of Certified Public Accountants, KW - Inventory control ER -