INVENTORY for companies: includes raw materials, items available for sale or in the process of being made ready for sale (work in process) for securities: it is securities bought and held by a broker or dealer for resale. A firm that has a sustainable competitive advantage has an inventory and net earnings are rising on a corresponding basis. Inventories that spike up/down are indicative of competitive industries prone to boom/bust.
REPLACEMENT COST NEW is the current cost of a similar new property having the nearest equivalent utility to the property being valued.
OCI see OTHER COMPREHENSIVE INCOME.
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