{"id":10216,"date":"2026-07-30T06:27:13","date_gmt":"2026-07-30T06:27:13","guid":{"rendered":"https:\/\/margbooks.com\/blogs\/?p=10216"},"modified":"2026-07-30T08:29:09","modified_gmt":"2026-07-30T08:29:09","slug":"inventory-valuation-methods-india","status":"publish","type":"post","link":"https:\/\/margbooks.com\/blogs\/inventory-valuation-methods-india\/","title":{"rendered":"Why LIFO Is Not Allowed in India: A Guide to Inventory Valuation Methods"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_69_1 ez-toc-wrap-left counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1c6e70;color:#1c6e70\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1c6e70;color:#1c6e70\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/margbooks.com\/blogs\/inventory-valuation-methods-india\/#What_Is_Inventory_Valuation\" title=\"What Is Inventory Valuation?\">What Is Inventory Valuation?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/margbooks.com\/blogs\/inventory-valuation-methods-india\/#The_Main_Inventory_Valuation_Methods\" title=\"The Main Inventory Valuation Methods\">The Main Inventory Valuation Methods<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/margbooks.com\/blogs\/inventory-valuation-methods-india\/#Why_Exactly_Is_LIFO_Banned_in_India\" title=\"Why Exactly Is LIFO Banned in India?\">Why Exactly Is LIFO Banned in India?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/margbooks.com\/blogs\/inventory-valuation-methods-india\/#Ready_for_hassle-free_inventory_management\" title=\"Ready for hassle-free inventory management?\">Ready for hassle-free inventory management?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/margbooks.com\/blogs\/inventory-valuation-methods-india\/#What_Methods_Are_Used_in_India\" title=\"What Methods Are Used in India?\">What Methods Are Used in India?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/margbooks.com\/blogs\/inventory-valuation-methods-india\/#Why_This_Actually_Matters_for_Your_Business\" title=\"Why This Actually Matters for Your Business\">Why This Actually Matters for Your Business<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/margbooks.com\/blogs\/inventory-valuation-methods-india\/#Comparison_between_Methods\" title=\"Comparison between Methods\">Comparison between Methods<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/margbooks.com\/blogs\/inventory-valuation-methods-india\/#Conclusion\" title=\"Conclusion\">Conclusion<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/margbooks.com\/blogs\/inventory-valuation-methods-india\/#FAQs\" title=\"FAQs\">FAQs<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n\n<p>If you&#8217;ve ever sat across from an auditor and heard the words &#8220;we can&#8217;t use LIFO for this,&#8221; you&#8217;re not alone. It trips up a lot of business owners, especially if they&#8217;ve read about it in a global finance textbook or come across it while researching how companies in the US handle their books.<\/p>\n\n\n\n<p>LIFO (Last-In, First-Out) is one of the most talked-about inventory valuation methods in the world, but Indian accounting standards don&#8217;t allow it. Not &#8220;discourage it.&#8221; Don&#8217;t allow it, full stop.<\/p>\n\n\n\n<p>So what&#8217;s going on? Why does a method that&#8217;s perfectly legal in America get shut down the moment it crosses into an Indian balance sheet? And perhaps most importantly, when running a business in this area, what method should you utilize instead? Let us break down everything in detail.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_Is_Inventory_Valuation\"><\/span><strong>What Is Inventory Valuation?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Let\u2019s turn our focus toward the value of inventory in the world of business. Assume you\u2019re running a grocery store. You made some purchases last month when rice was priced at \u20b940 per kg. And this month, the price of rice increased to \u20b945 kg, and you purchased it at this new price. Accordingly, you might have some rice left by the end of the month. How much is that leftover rice actually worth on paper?<\/p>\n\n\n\n<p>That question, &#8220;what&#8217;s my unsold stock worth?&#8221; is the entire point of inventory valuation. And the answer changes your reported profit, your tax bill, and how healthy your business looks to a bank or investor. This is not just a technicality in accounting but truly influences the resulting figures that all companies deal with.&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"536\" src=\"https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/07\/Inventory-Valuation-Methods-1024x536.webp\" alt=\"Inventory Valuation Methods\" class=\"wp-image-10218\" title=\"\" srcset=\"https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/07\/Inventory-Valuation-Methods-1024x536.webp 1024w, https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/07\/Inventory-Valuation-Methods-300x157.webp 300w, https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/07\/Inventory-Valuation-Methods-768x402.webp 768w, https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/07\/Inventory-Valuation-Methods-150x79.webp 150w, https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/07\/Inventory-Valuation-Methods.webp 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"The_Main_Inventory_Valuation_Methods\"><\/span><strong>The Main Inventory Valuation Methods<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Inventory valuation methods are important for effective overall <a href=\"https:\/\/margbooks.com\/inventory-management-software.html\">inventory management<\/a>. Hence, Businesses use various ways to determine their inventory valuation methods, and almost every company prefers one or the other out of the following well-known methods:&nbsp;<\/p>\n\n\n\n<p><strong>FIFO (First-In, First-Out): <\/strong>This is first in first out or FIFO. The principle is quite straightforward because the stock that was received first will also be sold first. For example, in a bakery, no one is interested in yesterday\u2019s bread left behind when today\u2019s fresh loaf is there for sale. FIFO mirrors how most physical goods actually move.<\/p>\n\n\n\n<p><strong>LIFO (Last-In, First-Out): <\/strong>This flips the logic. The newest stock is assumed to sell first, and the older stock sits at the bottom, valued at whatever it cost back then. Coal yards and lumber piles are the classic textbook example; new material gets dumped on top and used first, while the older pile sits underneath.<\/p>\n\n\n\n<p><strong>Weighted Average Cost Method:<\/strong> Instead of tracking which batch is &#8220;first&#8221; or &#8220;last,&#8221; this method just averages out the cost of everything you&#8217;ve got. This method is widely used for products in which each item is considered to be similar to the others, such as fuel, chemicals, or any grain.<\/p>\n\n\n\n<p><strong>Specific Identification Method:<\/strong> Specific Identification Method implies keeping the record of each item\u2019s respective cost and can be useful only for unique, expensive products such as cars, expensive jewelry, and other things.&nbsp;<\/p>\n\n\n\n<p>There are a couple of other approaches as well, such as Standard Costing and the Retail Inventory Method, but these are more niche and used in specific industries rather than being core options that most businesses choose between.<\/p>\n\n\n\n<div class=\"btn-div\">\n\n    <a href=\"https:\/\/me9.in\/MBB\" class=\"marg-btn\" target=\"_blank\" rel=\"noopener\">Get Cloud Based Inventory Management Software<\/a>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Why_Exactly_Is_LIFO_Banned_in_India\"><\/span><strong>Why Exactly Is LIFO Banned in India?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>This is the part most people actually came here for, so let&#8217;s get into it properly. Below we have mentioned why indian businesses do not choose LIFO for their inventory management.&nbsp;<\/p>\n\n\n\n<p><strong>1. Ind AS 2 says no<\/strong><\/p>\n\n\n\n<p>The Indian accounting standard concerning inventory, Ind AS 2, is primarily derived from the international accounting standard IAS 2, which does not permit the LIFO method to be used. Therefore, this certainly is not a loophole by any means.&nbsp;<\/p>\n\n\n\n<p><strong>2. The Income Tax Act doesn&#8217;t recognize it either<\/strong><\/p>\n\n\n\n<p>Even outside of Ind AS, if you tried to use LIFO for tax purposes in India, it wouldn&#8217;t hold up. The Income Tax Act doesn&#8217;t accept LIFO as a valid method for computing taxable profits, which closes off the other route someone might try to take.<\/p>\n\n\n\n<p><strong>3. The real reason: it distorts reality during inflation<\/strong><\/p>\n\n\n\n<p>Here&#8217;s the part that actually explains <em>why<\/em> the rule exists, not just that it does. Under LIFO, during periods of rising prices, the most recently bought (and most expensive) stock gets counted as sold first. That pushes up your cost of goods sold and pushes down your reported profit, even if you haven&#8217;t actually sold that expensive stock yet in real life. Meanwhile, your leftover inventory on the <a href=\"https:\/\/margbooks.com\/blogs\/what-is-a-balance-sheet-a-beginners-guide-to-understanding-financial-statements\/\">balance sheet<\/a> gets valued using old, outdated prices that don&#8217;t reflect what it&#8217;s actually worth today.<\/p>\n\n\n\n<p>The result? Financial statements that don&#8217;t really tell you the true financial position of the business. And when regulators are trying to make sure companies are comparable, transparent, and not quietly managing their numbers, that&#8217;s exactly the kind of distortion they want to avoid.<\/p>\n\n\n\n<p>Interestingly, this is a genuine East vs. West split. The US, under its own accounting rules (US GAAP), still permits LIFO, largely for historical and tax-related reasons. So if you&#8217;ve read US finance content and wondered why Indian sources treat LIFO like it doesn&#8217;t exist, now you know: it&#8217;s not an oversight, it&#8217;s a deliberate difference in approach.<\/p>\n\n\n\n<div class=\"banner-container\">\n    <div class=\"inner-container\">\n\n        <div class=\"banner-img-second\">\n            <img decoding=\"async\" data-src=\"https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/07\/Invoice.webp\" alt=\"Growth Image\" title=\"\" src=\"data:image\/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==\" class=\"lazyload\" style=\"--smush-placeholder-width: 500px; --smush-placeholder-aspect-ratio: 500\/500;\"><noscript><img decoding=\"async\" src=\"https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/07\/Invoice.webp\" alt=\"Growth Image\" title=\"\"><\/noscript>\n        <\/div>\n\n        <div class=\"banner-content\">\n            <h3><span class=\"ez-toc-section\" id=\"Ready_for_hassle-free_inventory_management\"><\/span>Ready for hassle-free inventory management?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n        <\/div>\n\n        <div class=\"banner-btn-second\">\n            <a href=\"https:\/\/me9.in\/MBB\" target=\"_blank\" rel=\"noopener\">\n                Book Free Trial!\n            <\/a>\n        <\/div>\n\n    <\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_Methods_Are_Used_in_India\"><\/span><strong>What Methods Are Used in India?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>With LIFO off the table, Indian businesses generally work with three methods:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>FIFO<\/strong> &#8211; by far the most common. It&#8217;s intuitive, matches how physical stock actually flows in most cases, and is well understood by auditors and tax authorities alike.<\/li>\n\n\n\n<li><strong>Weighted Average Cost Method<\/strong> &#8211; a natural fit for businesses dealing in bulk or interchangeable goods, like fuel distributors, chemical manufacturers, or food processing units.<\/li>\n\n\n\n<li><strong>Specific Identification Method<\/strong> &#8211; reserved for businesses selling distinct, high-value items where every unit really is different, think builders, car dealerships, or jewelers.<\/li>\n<\/ul>\n\n\n\n<p>To determine if one of these methods applies to you, consider whether your inventory is composed of individual and non-identifiable units. This should help you reach an initial conclusion about the method that applies.<\/p>\n\n\n\n<div class=\"btn-div\">\n\n    <a href=\"https:\/\/me9.in\/MBB\" class=\"marg-btn\" target=\"_blank\" rel=\"noopener\">Get Online Inventory Management Software<\/a>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Why_This_Actually_Matters_for_Your_Business\"><\/span><strong>Why This Actually Matters for Your Business<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>This isn&#8217;t just an academic exercise. The method you use changes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>How much profit you report<\/strong> \u2014 which affects how your business looks to investors, lenders, and even potential buyers.<\/li>\n\n\n\n<li><strong>Your tax liability<\/strong> \u2014 since the cost of goods sold directly impacts taxable income.<\/li>\n\n\n\n<li><strong>Comparability<\/strong> \u2014 if you ever need to compare your numbers year-over-year, or against competitors, consistency in method matters a lot.<\/li>\n<\/ul>\n\n\n\n<p>It&#8217;s one of those decisions that seems small on the surface but quietly ripples through almost every financial statement your business produces.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Comparison_between_Methods\"><\/span><strong>Comparison between Methods<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Method<\/strong><\/td><td><strong>Allowed in India?<\/strong><\/td><td><strong>Best Suited For<\/strong><\/td><\/tr><tr><td>FIFO<\/td><td>Yes<\/td><td>Most general businesses<\/td><\/tr><tr><td>LIFO<\/td><td>No<\/td><td>Not applicable<\/td><\/tr><tr><td>Weighted Average<\/td><td>Yes<\/td><td>Bulk or homogeneous goods<\/td><\/tr><tr><td>Specific Identification<\/td><td>Yes<\/td><td>Unique, high-value items<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span><strong>Conclusion<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The reason why LIFO is not an acceptable inventory valuation method in India is that LIFO prevents an accurate image of a company&#8217;s performance in the market, especially in a situation where one can see price increases in the economy. Ind AS 2 draws a clear line here, and the Income Tax Act backs it up.<\/p>\n\n\n\n<p>The good news is that FIFO and the Weighted Average method cover the needs of the vast majority of Indian businesses perfectly well. To calculate it automatically, you can use the <a href=\"https:\/\/margbooks.com\/\">MargBooks software<\/a><strong>. <\/strong>&nbsp;For some businesses that handle unique items with a high price tag, the Specific Identification method can be applied.&nbsp; It\u2019s better to have your accountant assist you in making the choice of legal method.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"FAQs\"><\/span><strong>FAQs<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<h6 class=\"wp-block-heading\"><strong>Q1. Is LIFO legal in India?<\/strong>&nbsp;<\/h6>\n\n\n\n<p>No. LIFO is not permitted under Ind AS 2, and it&#8217;s also not recognized under the Income Tax Act for computing taxable profits.<\/p>\n\n\n\n<h6 class=\"wp-block-heading\"><strong>Q2. Which inventory valuation method is best for small businesses in India?<\/strong>&nbsp;<\/h6>\n\n\n\n<p>Generally speaking, FIFO is a practical and common choice for small businesses that use ordinary interchangeable goods. Rather, businesses with large and indistinguishable products usually operate with the Weighted Average method.<\/p>\n\n\n\n<h6 class=\"wp-block-heading\"><strong>Q3. What does Ind AS 2 say about inventory valuation?<\/strong><\/h6>\n\n\n\n<p>According to Ind AS 2, inventory valuation and measurement methods are stated in the policy, specifying that LIFO cannot be used, adhering to the international standard IAS 2.&nbsp;<\/p>\n\n\n\n<h6 class=\"wp-block-heading\"><strong>Q4. What methods can Indian companies use instead of LIFO?<\/strong><\/h6>\n\n\n\n<p>Companies here stick to FIFO or Weighted Average Cost, as required under AS 2 and Ind AS 2. FIFO works well when goods perish or expire, so older stock needs to move first. Weighted Average suits businesses dealing in identical, interchangeable items like grains or fuel. Worth noting: IFRS bans LIFO too, but US GAAP still permits it, which is why accounting practices differ between India\/most of the world and the US.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>If you&#8217;ve ever sat across from an auditor and heard the words &#8220;we can&#8217;t use LIFO for this,&#8221; you&#8217;re not alone. It trips up a lot of business owners, especially if they&#8217;ve read about it in a global finance textbook or come across it while researching how companies in the US handle their books. LIFO [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":10217,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"rank_math_lock_modified_date":false,"footnotes":""},"categories":[2599],"tags":[2887,2347,2888,2886],"class_list":["post-10216","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-inventory-management","tag-fifo","tag-inventory-management-software-for-free","tag-inventory-valuation-methods","tag-lifo"],"blocksy_meta":[],"blog_post_layout_featured_media_urls":{"thumbnail":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/07\/Inventory-Valuation-150x150.webp",150,150,true],"full":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/07\/Inventory-Valuation.webp",1200,628,false]},"categories_names":{"2599":{"name":"Inventory Management","link":"https:\/\/margbooks.com\/blogs\/category\/inventory-management\/"}},"tags_names":{"2887":{"name":"FIFO","link":"https:\/\/margbooks.com\/blogs\/tag\/fifo\/"},"2347":{"name":"Inventory Management Software for Free","link":"https:\/\/margbooks.com\/blogs\/tag\/inventory-management-software-for-free\/"},"2888":{"name":"Inventory Valuation Methods","link":"https:\/\/margbooks.com\/blogs\/tag\/inventory-valuation-methods\/"},"2886":{"name":"LIFO","link":"https:\/\/margbooks.com\/blogs\/tag\/lifo\/"}},"comments_number":"0","wpmagazine_modules_lite_featured_media_urls":{"thumbnail":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/07\/Inventory-Valuation-150x150.webp",150,150,true],"cvmm-medium":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/07\/Inventory-Valuation-300x300.webp",300,300,true],"cvmm-medium-plus":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/07\/Inventory-Valuation-305x207.webp",305,207,true],"cvmm-portrait":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/07\/Inventory-Valuation-400x600.webp",400,600,true],"cvmm-medium-square":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/07\/Inventory-Valuation-600x600.webp",600,600,true],"cvmm-large":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/07\/Inventory-Valuation-1024x628.webp",1024,628,true],"cvmm-small":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/07\/Inventory-Valuation-130x95.webp",130,95,true],"full":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/07\/Inventory-Valuation.webp",1200,628,false]},"_links":{"self":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts\/10216","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/comments?post=10216"}],"version-history":[{"count":5,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts\/10216\/revisions"}],"predecessor-version":[{"id":10228,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts\/10216\/revisions\/10228"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/media\/10217"}],"wp:attachment":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/media?parent=10216"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/categories?post=10216"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/tags?post=10216"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}