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Analysis of Inventory
Difficulty: Advanced
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).
Inventory Disclosure
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 | |||||||
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| Materials and supplies | |
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| Inventory, net | |
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Based on: 10-K (filing date: 2019-02-08), 10-K (filing date: 2018-02-09), 10-K (filing date: 2017-02-03), 10-K (filing date: 2016-02-05), 10-K (filing date: 2015-02-06).
| Item | Description | The company |
|---|---|---|
| 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. |