inventory valuation
noun[CorU]
ACCOUNTINGukus(alsostock valuation)acalculationof thevalueof theproductsormaterialsthat acompanyhasavailableforsaleor use at the end of aparticularaccountingperiod, or thevalueitself:
The mostwidelyusedinventoryvaluationmethodsare FIFO, LIFO, and the Average Cost.