LIFO

Category: Inventory

Also searched as: Last in first out

Definition (plain English)

Last in, first out is an inventory costing or issuing assumption where the newest stock is treated as used or sold first.

Why it matters commercially

LIFO can affect reported margin and tax accounting, but it may conflict with physical rotation needs for dated or regulated goods.

Example

A finance report used LIFO costing while the warehouse still had to ship food by FEFO to protect shelf life.

Common mistake

Confusing accounting cost flow with warehouse picking rules and allowing older dated stock to expire.

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