ASC 330 Inventory Lower of Cost and Net Realizable Value (LCNRV) Screener
Screens inventory cost against net realizable value to determine required inventory write-downs.
Notice: engineering verification utility. Use test or de-identified data and verify results independently before relying on them.
How it works
Standard: ASC 330 Inventory Valuation
Formula: Carrying Cost vs Net Realizable Value (Estimated Selling Price - Disposal Costs)
Checks: Valid cost and selling price inputs
Calculated locally in browser memory; nothing leaves your browser.
Deterministic local-first client-side execution. Provided as-is without warranty.