whichever is lower

метод оценки складских запасов по минимуму цены (за основу принимается стоимость при покупке или текущая рыночная стоимость)

Большой англо-русский и русско-английский словарь. 2001.

Смотреть что такое "whichever is lower" в других словарях:

  • lower of cost or market — Fin a method used by manufacturing and supply firms when accounting for their homogeneous stocks that involves valuing them either at their original cost or the current market price, whichever is lower. Abbr. LCM …   The ultimate business dictionary

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  • Navratna — For the talisman, set of stones and gems, see Navaratna. For the well known navratnas of Akbar and Vikramaditya s courts, see Nine Gems. Navratna was the title given originally to nine Public Sector Enterprises (PSEs) identified by the Government …   Wikipedia

  • Loan modification in the United States — Loan modification, the systematic alteration of contactual mortgage loan agreements, has been practiced in the United States since the 1930s. During the Great Depression loan modification programs took place at the state level in an effort to… …   Wikipedia

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  • Sinking fund — Historical ContextA Sinking Fund was a device used in Great Britain in the 18th century to reduce national debt. While used by Robert Walpole in 1716 and effectively in the 1720s and early 1730s, it originated in the commercial tax syndicates of… …   Wikipedia

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