129:
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in process includes those materials from the time of release to the work floor until they become complete and ready for sale to wholesale or retail customers. This may be vats of prepared food, filled cans not yet labeled or sub-assemblies of food components. It may also include finished cans that are not yet packaged into cartons or pallets. Its finished good inventory consists of all the filled and labeled cans of food in its warehouse that it has manufactured and wishes to sell to food distributors (wholesalers), to grocery stores (retailers), and even perhaps to consumers through arrangements like
169:(or work in progress) has been extended from manufacturing systems to service businesses and projects, by generalizing the definition to be "all work within the process of productionâall work that is or has occurred prior to the completion of production". In the context of a manufacturing production system, inventory refers to all work that has occurredâraw materials, partially finished products, finished products prior to sale and departure from the manufacturing system. In the context of services, inventory refers to all work done prior to sale, including partially process information.
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care. Additionally, these storage tanks have a maximum capacity and cannot be overfilled. Finally, the product is expensive. Inventory proportionality is used to balance the inventories of the different grades of motor fuel, each stored in dedicated tanks, in proportion to the sales of each grade. Excess inventory is not seen or valued by the consumer, so it is simply cash sunk (literally) into the ground. Inventory proportionality minimizes the amount of excess inventory carried in underground storage tanks. This application for motor fuel was first developed and implemented by
1486:(money for goods sold to customers) in place of output (goods produced that may sell or may boost inventory) and considers labor as a fixed rather than as a variable cost. He defines inventory simply as everything the organization owns that it plans to sell, including buildings, machinery, and many other things in addition to the categories listed here. Throughput accounting recognizes only one class of variable costs: the truly variable costs, like materials and components, which vary directly with the quantity produced
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an independent market value for the good. Today, with multistage-process companies, there is much inventory that would once have been finished goods which is now held as 'work in process' (WIP). This needs to be valued in the accounts, but the valuation is a management decision since there is no market for the partially finished product. This somewhat arbitrary 'valuation' of WIP combined with the allocation of overheads to it has led to some unintended and undesirable results.
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through economies of scopeâthe gains of jointly producing two or more products in one facility. The managers now needed information on the effect of product-mix decisions on overall profits and therefore needed accurate product-cost information. A variety of attempts to achieve this were unsuccessful due to the huge overhead of the information processing of the time. However, the burgeoning need for financial reporting after 1900 created unavoidable pressure for
32:
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231:(SKU) SKUs are clear, internal identification numbers assigned to each of the products and their variants. SKUs can be any combination of letters and numbers chosen, just as long as the system is consistent and used for all the products in the inventory. An SKU code may also be referred to as product code, barcode, part number or MPN (Manufacturer's Part Number).
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product will be available if they need to call on the collateral; this implies the existence of a reliable network of certified warehouses. Banks also face problems in valuing the inventory. The possibility of sudden falls in commodity prices means that they are usually reluctant to lend more than about 60% of the value of the inventory at the time of the loan.
266:: Safety stock is the additional inventory that a company keeps on hand to mitigate the risk of stockouts or delays in supply chain. It is the extra stock that is kept in reserve above and beyond the regular inventory levels. The purpose of safety stock is to provide a buffer against fluctuations in demand or supply that could otherwise result in stockouts.
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exactly what they want and where it is. This results in many customers going straight to the product they seek and do not look at other items on sale. To discourage this practice, stores will rotate the location of stock to encourage customers to look through the entire store. This is in hopes the customer will pick up items they would not normally see.
1456:. Increasing inventory requires increased production, which means that processes must operate at higher rates. When (not if) something goes wrong, the process takes longer and uses more than the standard labor time. The manager appears responsible for the excess, even though s/he has no control over the production requirement or the problem.
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organization to better understand its own performance. That means making the connections and understanding the relationships between given inputsâthe resources brought to bearâand the outputs and outcomes that they achieve. It is also about understanding and actively managing risks within the organization and its activities.
238:" (sometimes abbreviated NOS) is a term used in business to refer to merchandise being offered for sale that was manufactured long ago but that has never been used. Such merchandise may not be produced anymore, and the new old stock may represent the only market source of a particular item at the present time.
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Stock rotation is the practice of changing the way inventory is displayed on a regular basis. This is most commonly used in hospitality and retail - particularity where food products are sold. For example, in the case of supermarkets that a customer frequents on a regular basis, the customer may know
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This ratio estimates how many times the inventory turns over a year. This number tells how much cash/goods are tied up waiting for the process and is a critical measure of process reliability and effectiveness. So a factory with two inventory turns has six months stock on hand, which is generally not
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One early example of inventory proportionality used in a retail application in the United States was for motor fuel. Motor fuel (e.g. gasoline) is generally stored in underground storage tanks. The motorists do not know whether they are buying gasoline off the top or bottom of the tank, nor need they
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By helping the organization to make better decisions, the accountants can help the public sector to change in a very positive way that delivers increased value for the taxpayer's investment. It can also help to incentive's progress and to ensure that reforms are sustainable and effective in the long
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The internal costing/valuation of inventory can be complex. Whereas in the past most enterprises ran simple, one-process factories, such enterprises are quite probably in the minority in the 21st century. Where 'one process' factories exist, there is a market for the goods created, which establishes
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While these accounting measures of inventory are very useful because of their simplicity, they are also fraught with the danger of their own assumptions. There are, in fact, so many things that can vary hidden under this appearance of simplicity that a variety of 'adjusting' assumptions may be used.
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A canned food manufacturer's materials inventory includes the ingredients to form the foods to be canned, empty cans and their lids (or coils of steel or aluminum for constructing those components), labels, and anything else (solder, glue, etc.) that will form part of a finished can. The firm's work
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is common in much of the world. It is, for example, used with
Parmesan cheese in Italy. Inventory credit on the basis of stored agricultural produce is widely used in Latin American countries and in some Asian countries. A precondition for such credit is that banks must be confident that the stored
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The benefit of these formulas is that the first absorbs all overheads of production and raw material costs into a value of inventory for reporting. The second formula then creates the new start point for the next period and gives a figure to be subtracted from the sales price to determine some form
458:
Inventory proportionality is the goal of demand-driven inventory management. The primary optimal outcome is to have the same number of days' (or hours', etc.) worth of inventory on hand across all products so that the time of runout of all products would be simultaneous. In such a case, there is no
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assets, but labor-efficiency ratios no longer evaluate managers and workers. Instead of an incentive to reduce labor cost, throughput accounting focuses attention on the relationships between throughput (revenue or income) on one hand and controllable operating expenses and changes in inventory on
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that compare the labour and materials actually used to produce a good with those that the same goods would have required under "standard" conditions. As long as actual and standard conditions are similar, few problems arise. Unfortunately, standard cost accounting methods developed about 100 years
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Business models, including Just in Time (JIT) Inventory, Vendor
Managed Inventory (VMI) and Customer Managed Inventory (CMI), attempt to minimize on-hand inventory and increase inventory turns. VMI and CMI have gained considerable attention due to the success of third-party vendors who offer added
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It seems that around 1880 there was a change in manufacturing practice from companies with relatively homogeneous lines of products to horizontally integrated companies with unprecedented diversity in processes and products. Those companies (especially in metalworking) attempted to achieve success
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A "virtual inventory" (also known as a "bank inventory") enables a group of users to share common parts, especially where their availability at short notice may be critical but they are unlikely to required by more than a few bank members at any one time. Virtual inventory also allows distributors
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with inventory management, rather than only looking at past averages, a much more accurate and optimal outcome is expected. Integrating demand forecasting into inventory management in this way also allows for the prediction of the "can fit" point when inventory storage is limited on a per-product
459:"excess inventory", that is, inventory that would be left over of another product when the first product runs out. Holding excess inventory is sub-optimal because the money spent to obtain and the cost of holding it could have been utilized better elsewhere, i.e. to the product that just ran out.
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The partially completed work (or work in process) is a measure of inventory built during the work execution of a capital project, such as encountered in civilian infrastructure construction or oil and gas. Inventory may not only reflect physical items (such as materials, parts, partially-finished
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The technique of inventory proportionality is most appropriate for inventories that remain unseen by the consumer, as opposed to "keep full" systems where a retail consumer would like to see full shelves of the product they are buying so as not to think they are buying something old, unwanted or
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a good figure (depending upon the industry), whereas a factory that moves from six turns to twelve turns has probably improved effectiveness by 100%. This improvement will have some negative results in the financial reporting, since the 'value' now stored in the factory as inventory is reduced.
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Inventory management in modern days is online oriented and more viable in digital. This type of dynamics order management will require end-to-end visibility, collaboration across fulfillment processes, real-time data automation among different companies, and integration among multiple systems.
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to ship goods to retailers direct from stock, regardless of whether the stock is held in a retail store, stock room or warehouse. Virtual inventories allow participants to access a wider mix of products and to reduce the risks involved in carrying inventory for which expected demand does not
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Consignment stocks: The inventories where goods are with the buyer, but the actual ownership of goods remains with the seller until the goods are sold. Though the goods were transported to the buyer, payment of goods is done once the goods are sold. Hence such stocks are known as consignment
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To say that they have a key role to play is an understatement. Finance is connected to most, if not all, of the key business processes within the organization. It should be steering the stewardship and accountability systems that ensure that the organization is conducting its business in an
630:
Inventory Turn is a financial accounting tool for evaluating inventory and it is not necessarily a management tool. Inventory management should be forward looking. The methodology applied is based on historical cost of goods sold. The ratio may not be able to reflect the usability of future
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Finance should also be providing the information, analysis and advice to enable the organizations' service managers to operate effectively. This goes beyond the traditional preoccupation with budgetsâhow much have we spent so far, how much do we have left to spend? It is about helping the
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departments. Salespeople, in particular, often receive sales-commission payments, so unavailable goods may reduce their potential personal income. This conflict can be minimised by reducing production time to being near or less than customers' expected delivery time. This effort, known as
272:: Reorder level refers to the point when a company place an order to re-fill the stocks. Reorder point depends on the inventory policy of a company. Some companies place orders when the inventory level is lower than a certain quantity. Some companies place orders periodically.
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may be lacking, inventory credit is a potentially important way of overcoming financing constraints. This is not a new concept; archaeological evidence suggests that it was practiced in
Ancient Rome. Obtaining finance against stocks of a wide range of products held in a
1538:, music which is no longer popular and old newspapers or magazines. It also includes computer or consumer-electronic equipment which is obsolete or discontinued and whose manufacturer is unable to support it, along with products which use that type of equipment e.g.
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on an organization's balance sheet because the organization can, in principle, turn it into cash by selling it. Some organizations hold larger inventories than their operations require in order to inflate their apparent asset value and their perceived profitability.
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is a discipline primarily about specifying the shape and placement of stocked goods. It is required at different locations within a facility or within many locations of a supply network to precede the regular and planned course of production and stock of materials.
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stale; and differentiated from the "trigger point" systems where product is reordered when it hits a certain level; inventory proportionality is used effectively by just-in-time manufacturing processes and retail applications where the product is hidden from view.
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may be held in any premises an organization uses. Stock ties up cash and, if uncontrolled, it will be impossible to know the actual level of stocks and therefore difficult to keep the costs associated with holding too much or too little inventory under control.
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Businesses that stock too little inventory cannot take advantage of large orders from customers if they cannot deliver. The conflicting objectives of cost control and customer service often put an organization's financial and operating managers against its
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and, in turn, on taxation. Using LIFO accounting for inventory, a company generally reports lower net income and lower book value, due to the effects of inflation. This generally results in lower taxation. Due to LIFO's potential to skew inventory value,
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In adverse economic times, firms use the same efficiencies to downsize, rightsize, or otherwise reduce their labor force. Workers laid off under those circumstances have even less control over excess inventory and cost efficiencies than their managers.
1318:, but it also ties up money that could serve for other purposes and requires additional expense for its protection. Inventory may also cause significant tax expenses, depending on particular countries' laws regarding depreciation of inventory, as in
196:: Demands varies periodically, but producers capacity is fixed. This can lead to stock accumulation, consider for example how goods consumed only in holidays can lead to accumulation of large stocks on the anticipation of future consumption.
205:: Ideal condition of "one unit at a time at a place where a user needs it, when he needs it" principle tends to incur lots of costs in terms of logistics. So bulk buying, movement and storing brings in economies of scale, thus inventory.
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of stock and the management need to cost manage products became overshadowed. In particular, it was the need for audited accounts that sealed the fate of managerial cost accounting. The dominance of financial reporting accounting over
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FIFO treats the first unit that arrived in inventory as the first one sold. LIFO considers the last unit arriving in inventory as the first one sold. Which method an accountant selects can have a significant effect on net income and
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Stocks in transit: The materials which are not at the seller's location or buyers' location but in between are "stocks in transit". Or we could say, the stocks which left the seller's plant but have not reached the buyer, and are in
2391:
Cannella S., Ciancimino E. (2010) Up-to-date Supply Chain
Management: the Coordinated (S, R). In "Advanced Manufacturing and Sustainable Logistics". Dangelmaier W. et al. (Eds.) 175â185. Springer-Verlag Berlin Heidelberg,
1893:âStrategic Positioning of Inventory to match demand in a capital projects supply chainâ, K. D. Walsh, J. C. Hershauer, I.D. Tommelein and T. A. Walsh, Journal of Construction Engineerign and Manabement, NovâDec 2014, p 818
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ago, when labor comprised the most important cost in manufactured goods. Standard methods continue to emphasize labor efficiency even though that resource now constitutes a (very) small part of cost in most cases.
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Inventory management also involves risk which varies depending upon a firm's position in the distribution channel. Some typical measures of inventory exposure are width of commitment, time of duration and depth.
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Appreciation in value: In some situations, some stock gains the required value when it is kept for some time to allow it reach the desired standard for consumption, or for production. For example, beer in the
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De-coupling: Buffer stock held between the machines in a single process which serves as a buffer for the next one allowing smooth flow of work instead of waiting the previous or next machine in the same
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remains to this day with few exceptions, and the financial reporting definitions of 'cost' have distorted effective management 'cost' accounting since that time. This is particularly true of inventory.
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has passed or will soon pass. In certain industries it could also mean that the stock is or will soon be impossible to sell. Examples of distressed inventory include products which have reached their
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items that one cannot track individually, accountants must choose a method that fits the nature of the sale. Two popular methods in use are: FIFO (first in, first out) and LIFO (last in, first out).
355:(WIP): Materials and components that have begun their transformation to finished goods. These are used in process of manufacture and as such these are neither raw material nor finished goods.
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appropriate, ethical manner. It is critical that these foundations are firmly laid. So often they are the litmus test by which public confidence in the institution is either won or lost.
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190:. However, in practice, inventory is to be maintained for consumption during 'variations in lead time'. Lead time itself can be addressed by ordering that many days in advance.
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Standard cost accounting can hurt managers, workers, and firms in several ways. For example, a policy decision to increase inventory can harm a manufacturing manager's
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Many financial and cost accountants have agreed for many years on the desirability of replacing standard cost accounting. They have not, however, found a successor.
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Pipeline stock: Goods still in transit or in the process of distribution; e.g., they have left the factory but not arrived at the customer yet. Often calculated as:
1271:(SEC) and other federal and state agencies. Other countries often have similar arrangements but with their own accounting standards and national agencies instead.
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2117:
1534:, or have reached a date in advance of expiry at which the planned market will no longer purchase them (e.g. 3 months left to expiry), clothing which is out of
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Time: The time lags present in the supply chain, from supplier to user at every stage, requires that you maintain certain amounts of inventory to use in this
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1401:(COGS). This is simple where the cost has not varied across those held in stock; but where it has, then an agreed method must be derived to evaluate it. For
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Fathi, M. (2010). "A queueing approach to production-inventory planning for supply chain with uncertain demands: Case study of PAKSHOO Chemicals
Company".
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wrote off inventory worth US$ 2.25 billion due to duplicate orders. This is considered one of the biggest inventory write-offs in business history.
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sub-assemblies) but also knowledge work-in-process (such as partially completed engineering designs of components and assemblies to be fabricated).
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442:
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While the reasons for holding stock were covered earlier, most manufacturing organizations usually divide their "goods for sale" inventory into:
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1719:"Production and Operations Management: Manufacturing and Services", R.B. Chase, N.J. Aquiline and F.R. Jacobs, Eighth Edition, 1998, pp 582-583
1989:
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In addition to the money tied up by acquiring inventory, inventory also brings associated costs for warehouse space, for utilities, and for
1260:
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to cover staff to handle and protect it from fire and other disasters, obsolescence, shrinkage (theft and errors), and others. Such
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have effectively banned LIFO inventory accounting. LIFO accounting is permitted in the United States subject to section 472 of the
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functions internally to an organization and potentially with much greater flexibility. A discussion of inventory from standard and
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252:. This can be used to prioritize inventory management efforts and ensure that businesses are focusing on the most important items.
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2003:
314:âalso have inventories (fixtures, equipment, furniture, supplies, parts, etc.) that they do not intend to sell. Manufacturers',
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term, by ensuring that success is appropriately recognized in both the formal and informal reward systems of the organization.
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Average Days to Sell
Inventory = Number of Days a Year / Inventory Turnover Ratio = 365 days a year / Inventory Turnover Ratio
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Also known as distressed or expired stock, distressed inventory is inventory whose potential to be sold at a normal
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in part to address the cost-accounting problems in what he calls the "cost world." He offers a substitute, called
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Uncertainty: Inventories are maintained as buffers to meet uncertainties in demand, supply and movements of goods.
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576:) = cost of goods sold / Average Inventory = Cost of Goods Sold / ((Beginning Inventory + Ending Inventory) / 2)
1728:"Operations and Supply Chain Management: The Core", Third Edition, F. Robert Jacobs and Richard B. Chase, p 346
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2090:"Big trends for Inventory Management in 2017 [Infographic] (UPDATED) - Magentone Developers Website"
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Hence, high-level financial inventory has these two basic formulas, which relate to the accounting period:
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Maynard's
Industrial Engineering Handbook, Fifth Edition, Kjell B. Landin (ed.), McGraw-Hill 2001, p G.8
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The use of inventory proportionality in the United States is thought to have been inspired by
Japanese
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Anticipation stock: Building up extra stock for periods of increased demandâe.g., ice cream for summer.
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20:
64:
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Cycle stock: Used in batch processes, cycle stock is the available inventory, excluding buffer stock.
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Armony, Mor (2005). "The Impact of
Duplicate Orders on Demand Estimation and Capacity Investment".
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The secondary goal of inventory proportionality is inventory minimization. By integrating accurate
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1746:"Factory Physics for Managers", E.S. Pound, J.H. Bell, and M.L. Spearman, McGraw-Hill 2014, p 47
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is
American English and also in business accounting. In the rest of the English-speaking world,
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to raise finance. Where banks may be reluctant to accept traditional collateral, for example in
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When a merchant buys goods from inventory, the value of the inventory account is reduced by the
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An organization's inventory can appear a mixed blessing, since it counts as an
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Relevance Lost, Johnson and Kaplan, Harvard Business School Press, 1987, p126
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can mount up: between a third and a half of its acquisition value per year.
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Supply Chain Logistics Management | Inventory Functionality and Definitions
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13th Annual Conference of the International Group for Lean Construction.
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Average Daily / Weekly usage quantity X Lead time in days + Safety stock
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perspective follows some examples and a discussion of inventory from a
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1880:âConstruction: one type of Project Production Systemâ, Proceedings of
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INVENTORY MANAGEMENT: Controlling in a Fluctuating Demand Environment
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uses standards that allow the public to compare firms' performance,
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2283:"Inventory Credit â An approach to developing agricultural markets"
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Products Company. Most major oil companies use such systems today.
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1848:. Mechanical Site. Archived from the original on December 21, 2019
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often discuss inventory in terms of goods for sale, organizationsâ
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holds for the ultimate goal of resale, production or utilisation.
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More Inventory, Less Warehouse Space: How Virtual Inventory Works
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349:: Materials and components scheduled for use in making a product.
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aspenONE Supply & Distribution for Refining & Marketing
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since it tells them something about relative inventory levels.
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Inventory credit refers to the use of stock, or inventory, as
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tied up in inventory and reduce manufacturing costs (See the
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for inventory that fit with their financial-reporting rules.
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Internal Revenue Code, § 472: Last-in, first-out inventories
1905:"New Era of Project Delivery â Project as Production System"
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expertise and knowledge that organizations may not possess.
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All these stock reasons can apply to any owner or product.
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Bowesox, Donald; Closs, David; Cooper, Bixby (2010). "7".
1782:"SKUs and UPCs: do your products have a unique identity?"
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1932:, CIPS Study Materials, Profex Publishing, 2012, page 54
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Omega - The International Journal of Management Science
334:. Inventories not intended for sale to customers or to
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Special terms used in dealing with inventory management
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There are five basic reasons for keeping an inventory:
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1952:, published 22 March 2016, accessed 7 February 2018
423:There are several costs associated with inventory:
56:. Unsourced material may be challenged and removed.
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364:Goods for resale: Returned goods that are salable.
318:', and wholesalers' inventory tends to cluster in
1758:"What Is Inventory? Types, Examples and Analysis"
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2281:Coulter, Jonathan; Shepherd, Andrew W. (1995).
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631:production demand, as well as customer demand.
560:Manufacturing management is more interested in
2365:Kieso, DE; Warfield, TD; Weygandt, JJ (2007).
1255:For example, organizations in the U.S. define
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326:' inventory may exist in a warehouse or in a
2369:Intermediate Accounting 8th Canadian Edition
2306:"Structured grain trading systems in Africa"
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542:within the period = cost of goods available
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2143:. Global India Publications. pp. 24â.
1963:The Purpose of Creating a Virtual Inventory
1884:Sydney, Australia, 19â21 Jul 2005. pp 29â35
1593:International Journal of Inventory Research
1502:Inventories also play an important role in
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937:International Financial Reporting Standards
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151:) refers to the goods and materials that a
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1903:Shenoy, R. G.; Zabelle, T. R. (Nov 2016).
1842:"Types of Inventory and Quality Standards"
1261:US Generally Accepted Accounting Practices
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500:parts inventory management made famous by
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1976:
116:Learn how and when to remove this message
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1909:Journal of Project Production Management
1267:(FASB) (and others) and enforced by the
572:Inventory turnover ratio (also known as
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2212:. Australia: McGraw HIll. p. 440.
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1320:Thor Power Tool Company v. Commissioner
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1269:U.S. Securities and Exchange Commission
534:at the start of the period + inventory
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449:Principle of inventory proportionality
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1821:from the original on 31 December 2006
1467:Theory of constraints cost accounting
1248:Each country has its own rules about
927:Generally-accepted auditing standards
293:
172:
1497:
1265:Financial Accounting Standards Board
404:
361:: Goods ready for sale to customers.
54:adding citations to reliable sources
25:
2425:
2318:from the original on 2 October 2014
2205:
1839:
1561:
1514:fluctuations are attributed to the
942:International Standards on Auditing
395:
165:The concept of inventory, stock or
13:
2334:
2068:. Mc Graw Hill. pp. 156â160.
1930:Inventory and Logistics Operations
1489:Finished goods inventories remain
545:Cost of goods available â cost of
14:
2580:
1552:
1263:(GAAP), the rules defined by the
999:Notes to the financial statements
2293:from the original on 2009-03-14.
2270:from the original on 2013-01-26.
2137:R. S. SAXENA (1 December 2009).
2039:Journal of Manufacturing Systems
1919:from the original on 2017-02-18.
1695:is more commonly used, although
947:Management Accounting Principles
670:
382:
30:
2297:
2274:
2252:
2230:
2199:
2164:
2111:
2100:from the original on 2017-07-18
2082:
2057:
2030:
2021:
1996:
1955:
1935:
1923:
1896:
1887:
1874:
1792:from the original on 2015-11-23
508:High-level inventory management
470:
419:Costs associated with inventory
41:needs additional citations for
1833:
1803:
1774:
1749:
1740:
1731:
1722:
1713:
1681:
1440:Standard cost accounting uses
566:average days to sell inventory
1:
1706:
1653:Project production management
1633:Inventory management software
1542:format equipment and videos.
922:Generally-accepted principles
2094:Magentone Developers Website
1370:Role of inventory accounting
1358:" will significantly reduce
538:within the period + cost of
7:
2127:, accessed 23 December 2016
1973:), accessed on 14 July 2024
1756:NetSuite.com (2023-02-26).
1699:is recognised as a synonym.
1600:
1259:to suit their needs within
549:at the end of the period =
256:
10:
2585:
2260:"Who moved my Parmigiano?"
2051:10.1016/j.jmsy.2010.08.003
1587:
1433:
1390:
453:
21:Inventory (disambiguation)
18:
2498:
2434:
2355:Resources in your library
1866:: CS1 maint: unfit URL (
791:Constant purchasing power
688:Constant purchasing power
178:Reasons for keeping stock
1674:
1506:and the analysis of the
1436:Standard cost accounting
1430:Standard cost accounting
1393:FIFO and LIFO accounting
1387:FIFO vs. LIFO accounting
1364:Toyota Production System
1122:Accounting organizations
1110:People and organizations
647:Accounting for inventory
562:inventory turnover ratio
557:of sales-margin figure.
491:
2554:Supply chain management
1815:www.specialinvestor.com
1648:Pinch point (economics)
1623:Economic order quantity
1325:Inventory appears as a
1274:It is intentional that
870:Amortization (business)
603:Lower of cost or market
598:Specific Identification
330:or store accessible to
2559:Inventory optimization
2185:10.1287/mnsc.1050.0371
1846:www.mechanicalsite.com
1454:performance evaluation
482:Petrolsoft Corporation
133:
2375:John Wiley & Sons
2238:"Inventory Financing"
2206:Lee, Perlitz (2012).
1811:"Specialinvestor.com"
1608:Cash conversion cycle
1480:throughput accounting
1476:Theory of Constraints
1424:Internal Revenue Code
1284:Theory of Constraints
994:Management discussion
608:Weighted Average Cost
520:management accounting
504:Motors in the 1980s.
132:Electronics inventory
131:
16:Goods held for resale
1628:Inventory investment
1572:developing countries
1522:Distressed inventory
1306:Financial accounting
1296:financial accounting
1276:financial accounting
961:Financial statements
914:Accounting standards
515:financial accounting
392:and outlet centers.
159:Inventory management
50:improve this article
19:For other uses, see
2493:performance drivers
2264:italiannotebook.com
2004:"JIT Manufacturing"
1643:Operations research
1472:Eliyahu M. Goldratt
1187:Earnings management
1157:Positive accounting
1031:Double-entry system
1021:Bank reconciliation
826:Revenue recognition
613:Moving-Average Cost
532:Beginning Inventory
375:Maintenance supply.
2569:Lean manufacturing
2449:Seasonal inventory
2173:Management Science
2123:2016-12-23 at the
1948:2018-02-08 at the
1786:www.tradegecko.com
1618:Cost of goods sold
1510:. Some short-term
1399:cost of goods sold
1162:SarbanesâOxley Act
1097:SarbanesâOxley Act
1026:Debits and credits
861:Cost of goods sold
816:Matching principle
551:cost of goods sold
464:demand forecasting
294:Inventory examples
228:Stock Keeping Unit
203:Economies of scale
173:Business inventory
134:
2564:National accounts
2536:
2535:
2457:
2456:
2384:978-0-470-15313-0
2341:Library resources
2179:(10): 1505â1518.
2150:978-93-8022-821-1
1971:Houston Chronicle
1840:Jaiswal, Vishal.
1613:Consignment stock
1504:national accounts
1498:National accounts
1246:
1245:
1207:Two sets of books
1202:Off-balance-sheet
844:Selected accounts
781:Accounting period
412:fulfilment houses
405:Virtual inventory
308:service-providers
126:
125:
118:
100:
2576:
2484:
2477:
2470:
2461:
2460:
2444:Safety inventory
2420:
2413:
2406:
2397:
2396:
2388:
2372:
2328:
2327:
2325:
2323:
2317:
2310:
2301:
2295:
2294:
2278:
2272:
2271:
2256:
2250:
2249:
2247:
2245:
2234:
2228:
2227:
2222:. Archived from
2203:
2197:
2196:
2168:
2162:
2161:
2159:
2157:
2134:
2128:
2115:
2109:
2108:
2106:
2105:
2086:
2080:
2079:
2075:978-007-127617-7
2061:
2055:
2054:
2034:
2028:
2025:
2019:
2018:
2016:
2015:
2006:. Archived from
2000:
1994:
1993:
1988:, archived from
1980:
1974:
1959:
1953:
1939:
1933:
1927:
1921:
1920:
1900:
1894:
1891:
1885:
1878:
1872:
1871:
1865:
1857:
1855:
1853:
1837:
1831:
1830:
1828:
1826:
1807:
1801:
1800:
1798:
1797:
1778:
1772:
1771:
1769:
1768:
1753:
1747:
1744:
1738:
1735:
1729:
1726:
1720:
1717:
1700:
1685:
1668:Stock management
1581:bonded warehouse
1562:Inventory credit
1238:
1231:
1224:
674:
651:
650:
580:and its inverse
547:ending inventory
396:Capital projects
211:brewing industry
141:American English
121:
114:
110:
107:
101:
99:
58:
34:
26:
2584:
2583:
2579:
2578:
2577:
2575:
2574:
2573:
2539:
2538:
2537:
2532:
2494:
2488:
2458:
2453:
2439:Cycle inventory
2430:
2424:
2385:
2361:
2360:
2359:
2349:
2348:
2344:
2337:
2335:Further reading
2332:
2331:
2321:
2319:
2315:
2308:
2302:
2298:
2279:
2275:
2258:
2257:
2253:
2243:
2241:
2236:
2235:
2231:
2220:
2209:Retail Services
2204:
2200:
2169:
2165:
2155:
2153:
2151:
2135:
2131:
2125:Wayback Machine
2116:
2112:
2103:
2101:
2088:
2087:
2083:
2076:
2062:
2058:
2035:
2031:
2026:
2022:
2013:
2011:
2002:
2001:
1997:
1982:
1981:
1977:
1960:
1956:
1950:Wayback Machine
1941:PLS Logistics,
1940:
1936:
1928:
1924:
1901:
1897:
1892:
1888:
1879:
1875:
1859:
1858:
1851:
1849:
1838:
1834:
1824:
1822:
1809:
1808:
1804:
1795:
1793:
1780:
1779:
1775:
1766:
1764:
1762:Oracle NetSuite
1754:
1750:
1745:
1741:
1736:
1732:
1727:
1723:
1718:
1714:
1709:
1704:
1703:
1686:
1682:
1677:
1672:
1603:
1590:
1564:
1555:
1524:
1516:inventory cycle
1500:
1469:
1438:
1432:
1395:
1389:
1372:
1360:working capital
1356:Lean production
1308:
1292:cost accounting
1280:cost accounting
1242:
1213:
1212:
1211:
1176:
1168:
1167:
1166:
1141:
1133:
1132:
1131:
1111:
1103:
1102:
1101:
1071:
1061:
1060:
1059:
1015:
1005:
1004:
1003:
963:
953:
952:
951:
916:
906:
905:
904:
845:
837:
836:
835:
831:Unit of account
811:Historical cost
796:Economic entity
775:
767:
766:
765:
710:
702:
683:Historical cost
649:
624:Queueing theory
593:These include:
574:inventory turns
510:
494:
473:
456:
451:
421:
407:
398:
385:
353:Work in process
312:not-for-profits
296:
259:
246:Pareto analysis
244:(also known as
223:
194:Seasonal demand
180:
175:
167:work in process
149:British English
122:
111:
105:
102:
59:
57:
47:
35:
24:
17:
12:
11:
5:
2582:
2572:
2571:
2566:
2561:
2556:
2551:
2534:
2533:
2531:
2530:
2528:Transportation
2525:
2520:
2515:
2510:
2505:
2499:
2496:
2495:
2487:
2486:
2479:
2472:
2464:
2455:
2454:
2452:
2451:
2446:
2441:
2435:
2432:
2431:
2423:
2422:
2415:
2408:
2400:
2394:
2393:
2389:
2383:
2358:
2357:
2351:
2350:
2339:
2338:
2336:
2333:
2330:
2329:
2304:CTA and EAGC.
2296:
2273:
2251:
2229:
2226:on 2013-02-21.
2218:
2198:
2163:
2149:
2129:
2110:
2081:
2074:
2056:
2045:(2â3): 55â62.
2029:
2020:
1995:
1975:
1954:
1934:
1922:
1895:
1886:
1873:
1832:
1802:
1773:
1748:
1739:
1730:
1721:
1711:
1710:
1708:
1705:
1702:
1701:
1679:
1678:
1676:
1673:
1671:
1670:
1665:
1660:
1655:
1650:
1645:
1640:
1635:
1630:
1625:
1620:
1615:
1610:
1604:
1602:
1599:
1598:
1597:
1594:
1589:
1586:
1563:
1560:
1554:
1553:Stock rotation
1551:
1523:
1520:
1508:business cycle
1499:
1496:
1474:developed the
1468:
1465:
1434:Main article:
1431:
1428:
1391:Main article:
1388:
1385:
1371:
1368:
1307:
1304:
1244:
1243:
1241:
1240:
1233:
1226:
1218:
1215:
1214:
1210:
1209:
1204:
1199:
1194:
1189:
1184:
1178:
1177:
1174:
1173:
1170:
1169:
1165:
1164:
1159:
1154:
1149:
1143:
1142:
1139:
1138:
1135:
1134:
1130:
1129:
1124:
1119:
1113:
1112:
1109:
1108:
1105:
1104:
1100:
1099:
1094:
1089:
1084:
1079:
1073:
1072:
1067:
1066:
1063:
1062:
1058:
1057:
1052:
1050:General ledger
1043:
1038:
1033:
1028:
1023:
1017:
1016:
1011:
1010:
1007:
1006:
1002:
1001:
996:
991:
986:
981:
976:
971:
965:
964:
959:
958:
955:
954:
950:
949:
944:
939:
934:
929:
924:
918:
917:
912:
911:
908:
907:
903:
902:
897:
892:
887:
882:
877:
872:
863:
858:
853:
847:
846:
843:
842:
839:
838:
834:
833:
828:
823:
818:
813:
808:
803:
798:
793:
788:
783:
777:
776:
773:
772:
769:
768:
764:
763:
758:
753:
748:
743:
738:
733:
728:
723:
718:
712:
711:
708:
707:
704:
703:
701:
700:
695:
690:
685:
679:
676:
675:
667:
666:
660:
659:
648:
645:
628:
627:
621:
615:
610:
605:
600:
586:
585:
578:
577:
554:
553:
543:
509:
506:
493:
490:
472:
469:
455:
452:
450:
447:
446:
445:
440:
435:
430:
420:
417:
406:
403:
397:
394:
390:factory stores
384:
381:
377:
376:
373:
369:
365:
362:
359:Finished goods
356:
350:
295:
292:
291:
290:
283:
280:
276:
273:
267:
258:
255:
254:
253:
239:
232:
222:
219:
215:
214:
206:
200:
197:
191:
179:
176:
174:
171:
124:
123:
38:
36:
29:
15:
9:
6:
4:
3:
2:
2581:
2570:
2567:
2565:
2562:
2560:
2557:
2555:
2552:
2550:
2547:
2546:
2544:
2529:
2526:
2524:
2521:
2519:
2516:
2514:
2511:
2509:
2506:
2504:
2501:
2500:
2497:
2492:
2485:
2480:
2478:
2473:
2471:
2466:
2465:
2462:
2450:
2447:
2445:
2442:
2440:
2437:
2436:
2433:
2428:
2421:
2416:
2414:
2409:
2407:
2402:
2401:
2398:
2390:
2386:
2380:
2376:
2371:
2370:
2363:
2362:
2356:
2353:
2352:
2347:
2342:
2314:
2307:
2300:
2292:
2288:
2284:
2277:
2269:
2265:
2261:
2255:
2239:
2233:
2225:
2221:
2219:9781743070741
2215:
2211:
2210:
2202:
2194:
2190:
2186:
2182:
2178:
2174:
2167:
2152:
2146:
2142:
2141:
2133:
2126:
2122:
2119:
2114:
2099:
2095:
2091:
2085:
2077:
2071:
2067:
2060:
2052:
2048:
2044:
2040:
2033:
2024:
2010:on 2010-04-25
2009:
2005:
1999:
1992:on 2010-06-08
1991:
1987:
1986:
1979:
1972:
1968:
1964:
1958:
1951:
1947:
1944:
1938:
1931:
1926:
1918:
1914:
1910:
1906:
1899:
1890:
1883:
1877:
1869:
1863:
1847:
1843:
1836:
1820:
1816:
1812:
1806:
1791:
1787:
1783:
1777:
1763:
1759:
1752:
1743:
1734:
1725:
1716:
1712:
1698:
1694:
1690:
1684:
1680:
1669:
1666:
1664:
1661:
1659:
1658:Service level
1656:
1654:
1651:
1649:
1646:
1644:
1641:
1639:
1636:
1634:
1631:
1629:
1626:
1624:
1621:
1619:
1616:
1614:
1611:
1609:
1606:
1605:
1595:
1592:
1591:
1585:
1582:
1577:
1573:
1569:
1559:
1550:
1548:
1543:
1541:
1537:
1533:
1529:
1519:
1517:
1513:
1512:macroeconomic
1509:
1505:
1495:
1492:
1491:balance-sheet
1487:
1485:
1481:
1477:
1473:
1464:
1461:
1457:
1455:
1450:
1447:
1443:
1437:
1427:
1425:
1421:
1417:
1412:
1406:
1404:
1400:
1394:
1384:
1380:
1376:
1367:
1365:
1361:
1357:
1352:
1348:
1342:
1340:
1339:holding costs
1336:
1331:
1328:
1327:current asset
1323:
1321:
1317:
1316:balance sheet
1313:
1303:
1299:
1298:perspective.
1297:
1293:
1289:
1285:
1281:
1277:
1272:
1270:
1266:
1262:
1258:
1253:
1251:
1239:
1234:
1232:
1227:
1225:
1220:
1219:
1217:
1216:
1208:
1205:
1203:
1200:
1198:
1195:
1193:
1192:Error account
1190:
1188:
1185:
1183:
1180:
1179:
1172:
1171:
1163:
1160:
1158:
1155:
1153:
1150:
1148:
1145:
1144:
1137:
1136:
1128:
1125:
1123:
1120:
1118:
1115:
1114:
1107:
1106:
1098:
1095:
1093:
1090:
1088:
1085:
1083:
1080:
1078:
1075:
1074:
1070:
1065:
1064:
1056:
1055:Trial balance
1053:
1051:
1047:
1044:
1042:
1039:
1037:
1036:FIFO and LIFO
1034:
1032:
1029:
1027:
1024:
1022:
1019:
1018:
1014:
1009:
1008:
1000:
997:
995:
992:
990:
987:
985:
982:
980:
977:
975:
974:Balance sheet
972:
970:
969:Annual report
967:
966:
962:
957:
956:
948:
945:
943:
940:
938:
935:
933:
930:
928:
925:
923:
920:
919:
915:
910:
909:
901:
898:
896:
893:
891:
888:
886:
883:
881:
878:
876:
873:
871:
867:
864:
862:
859:
857:
854:
852:
849:
848:
841:
840:
832:
829:
827:
824:
822:
819:
817:
814:
812:
809:
807:
806:Going concern
804:
802:
799:
797:
794:
792:
789:
787:
784:
782:
779:
778:
771:
770:
762:
759:
757:
754:
752:
749:
747:
744:
742:
739:
737:
734:
732:
729:
727:
724:
722:
719:
717:
714:
713:
706:
705:
699:
696:
694:
691:
689:
686:
684:
681:
680:
678:
677:
673:
669:
668:
665:
662:
661:
657:
653:
652:
644:
640:
636:
632:
625:
622:
619:
618:FIFO and LIFO
616:
614:
611:
609:
606:
604:
601:
599:
596:
595:
594:
590:
583:
582:
581:
575:
571:
570:
569:
567:
563:
558:
552:
548:
544:
541:
537:
533:
529:
528:
527:
524:
521:
516:
505:
503:
499:
489:
487:
483:
477:
468:
465:
460:
444:
443:Shortage Cost
441:
439:
436:
434:
431:
429:
428:Ordering cost
426:
425:
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