stock appreciation-depreciation

stock appreciation-depreciation
The amount by which the value of the inventory of an organization has increased or decreased over any given period. This may be owing to inflation, in which case the increase in value will be recorded in the accounts as a profit, although it is not a real profit as when the goods are sold they will need to be replaced at an inflated price. Stock-in-trade may also appreciate or depreciate genuinely as a result of market fluctuations, especially of raw materials.

Big dictionary of business and management. 2014.

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