Recent developments have made much of a company's inventory obsolete. This obsolete inventory should be?

Correct answer: A. Written down to zero or its scrap value

  • A. Written down to zero or its scrap value
  • B. Shown in the Balance Sheet at its replacement cost
  • C. Shown in the Balance Sheet at cost, but classified as a non-current asset
  • D. Carried in the accounting records at cost until it is soldAccounting & Auditing

Explanation

Obsolete inventory cannot continue to be reported at its original cost when it is no longer saleable at that amount. It should be written down to its net realizable value, which may be zero or merely its scrap value.

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About Financial Statements

Financial statements present a business's financial performance and position through the income statement, statement of financial position, cash flow statement and changes in equity. Questions involve preparing and interpreting these statements, adjusting entries, depreciation, closing inventory, accrued and prepaid items, and distinguishing profit from cash flow.

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