🎓CFA Final Prep All Topics

LIFO Reserve, Conversions, and Ratios

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Question

What does the LIFO reserve measure in inventory analysis?

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Answer

The amount by which FIFO inventory exceeds LIFO inventory.

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Question

What is the formula for days of inventory on hand?

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Answer

365/Inventory turnover

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Question

If days of inventory on hand rises, what does that usually suggest?

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Answer

Inventory is moving more slowly or building up.

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Question

What does a higher inventory turnover generally imply about operations?

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Answer

Inventory is sold and replaced more efficiently.

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