What are the reasons for using a valuation allowance for inventory write-downs rather than using the direct

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What are the reasons for using a valuation allowance for inventory write-downs rather than using the direct inventory reduction method?

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Intermediate Accounting

ISBN: 978-0071339476

Volume 1, 6th Edition

Authors: Beechy Thomas, Conrod Joan, Farrell Elizabeth, McLeod Dick I

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