Match the term on the left to the appropriate description on the right.

- A. B. C. D. E. F.	Cost of goods available for sale (COGAS)
- A. B. C. D. E. F.	LIFO reserve
- A. B. C. D. E. F.	Lower-of-cost-or-market
- A. B. C. D. E. F.	Inventory turnover ratio.
- A. B. C. D. E. F.	FIFO (first-in, first out)
- A. B. C. D. E. F.	Periodic inventory

A.	A method for calculating COGS based on ending inventory value.
B.	A measure for evaluating a company's inventory management.
C.	The amount by which inventory measured under FIFO would exceed inventory measured under LIFO
D.	The maximum value that cost of goods sold (COGS) can be in a period.
E.	A valuation rule applied to ending inventory.
F.	An inventory cost flow assumption.