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Analysis of Inventory
Difficulty: Advanced
Inventory Accounting Policy
Inventories consist of prescription drugs and medical supplies which are stated at the lower of first-in first-out cost or net realizable value.
Source: 10-K (filing date: 2018-02-27).
Inventory Disclosure
Express Scripts Holding Co., Statement of Financial Position, Inventory
USD $ in thousands
| Dec 31, 2017 | Dec 31, 2016 | Dec 31, 2015 | Dec 31, 2014 | Dec 31, 2013 | |||||||
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| Prescription drugs and medical supplies | |
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| Inventories | |
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Based on: 10-K (filing date: 2018-02-27), 10-K (filing date: 2017-02-14), 10-K (filing date: 2016-02-16), 10-K (filing date: 2015-02-23), 10-K (filing date: 2014-02-20).
| Item | Description | The company |
|---|---|---|
| Inventories | Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer. | Express Scripts Holding Co.’s inventories declined from 2015 to 2016 but then increased from 2016 to 2017 exceeding 2015 level. |
