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...PREVIEW OF CHAPTER Intermediate Accounting 16th Edition Kieso ● Weygandt ● Warfield 9-2 Inventories: Additional Valuation Issues LEARNING... apply the lower-of-cost-or-market rule Determine ending inventory by applying the gross profit method Determine ending inventory by applying the retail inventory method Understand other inventory... other inventory valuation issues Determine ending inventory by applying the retail inventory method rule Determine ending inventory by applying the gross profit Explain how to report and analyze