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Analysis of Inventory
Inventory Accounting Policy
Inventories consist primarily of raw materials and packaging (which includes ingredients and supplies) and finished goods (which include concentrates and syrups in Coca-Cola’s concentrate operations and finished beverages in the finished product operations). Inventories are valued at the lower of cost or net realizable value. Coca-Cola determines cost on the basis of the average cost or first-in, first-out methods.
Source: 10-K (filing date: 2018-02-23).
Coca-Cola Co., Statement of Financial Position, Inventory
USD $ in millions
|Dec 31, 2017||Dec 31, 2016||Dec 31, 2015||Dec 31, 2014||Dec 31, 2013|
|Raw materials and packaging|
|Inventories||Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer.||Coca-Cola Co.’s inventories declined from 2015 to 2016 and from 2016 to 2017.|