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Analysis of Inventory
Inventory Accounting Policy
Materials and supplies are carried at the lower of average cost or net realizable value.
Source: 10-K (filing date: 2019-02-08).
Union Pacific Corp., Statement of Financial Position, Inventory
USD $ in millions
|Dec 31, 2018||Dec 31, 2017||Dec 31, 2016||Dec 31, 2015||Dec 31, 2014|
|Materials and supplies|
|Inventory, net||Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer.||Union Pacific Corp.’s inventory, net increased from 2016 to 2017 but then slightly declined from 2017 to 2018.|