A company's business (product manufactured or sold) does not have to match its choice of inventory method (exceptions are, a car dealer or a diamond merchandiser because each product unit is unique). Therefore, a company can choose to use either FIFO or LIFO regardless of the product it manufactures or sells. If that's the case, what could be some of the reasons (other than companies that are required to use one or the other) a company would choose FIFO over LIFO or vice versa? Do you agree with those reasons, or do you think they just add unnecessary complexity to the accounting process?