Question: Why might inventory be reported at sales prices ( net realizable value or market price ) rather than cost? When there is a controlled market

Why might inventory be reported at sales prices (net realizable value or market price) rather than cost?
When there is a controlled market with a quoted price applicable to all quantities.
When there is a controlled market with a quoted price applicable to all quantities and when there are no significant costs of disposal.
When a non-cancellable contract exists to sell the inventory.
When there are no significant costs of disposal.
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Why might inventory be reported at sales prices (

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