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Analysis of Inventory
Inventory Accounting Policy
Raw materials, work in process and finished goods are stated at the lower of average cost or net realizable value. Cash flows related to the sale of inventories are reflected in net cash provided by operating activities in the Consolidated Statement of Cash Flows.
Source: 10-K (filing date: 2018-02-27).
International Business Machines Corp., Statement of Financial Position, Inventory
USD $ in millions
|Dec 31, 2017||Dec 31, 2016||Dec 31, 2015||Dec 31, 2014||Dec 31, 2013|
|Work in process and raw materials|
|Inventories||Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer.||International Business Machines Corp.’s inventories increased from 2015 to 2016 and from 2016 to 2017.|