Inventory goods are those used in future production processes or awaiting sales and exclude assets subject to depreciation. The valuation of these goods follows the criteria of the IVSC and IFRS:
• Raw materials are valued using the acquisition cost method and include the cost of acquisition, transportation and storage;
• Finished material is appraised using the market comparative method, discounting any costs for sale.
Internally developed intangibles can be valued at cost or market methodology and depend on the appraiser’s analysis.
During these appraisals, all possibilities of connecting inventories with other assets and liabilities are analyzed, including the possibility of obsolescence.
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