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Analysis of Inventory
Advanced level
Accounting Policy on Inventory
Inventories are valued at the lower of cost or market value. Product-related inventories are maintained on the first-in, first-out method. The cost of spare part inventories is maintained using the average-cost method.
Source: 10-K (filing date: 2019-08-06).
Inventory Disclosure
Procter & Gamble Co., balance sheet: inventory
US$ in millions
| Jun 30, 2019 | Jun 30, 2018 | Jun 30, 2017 | Jun 30, 2016 | Jun 30, 2015 | Jun 30, 2014 | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Materials and supplies | |||||||||||||
| Work in process | |||||||||||||
| Finished goods | |||||||||||||
| Inventories |
Based on: 10-K (filing date: 2019-08-06), 10-K (filing date: 2018-08-07), 10-K (filing date: 2017-08-07), 10-K (filing date: 2016-08-09), 10-K (filing date: 2015-08-07), 10-K (filing date: 2014-08-08).
| 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. | Procter & Gamble Co.’s inventories increased from 2017 to 2018 and from 2018 to 2019. |