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b> for 2016, Walmart shows an adjustment for inventories of (703M), however on balance sheet, inventories declined from 45141M to 44469M, a difference of 672M.

b> for 2016, Walmart shows an adjustment for inventories of (703M), however on balance sheet, inventories declined from 45141M to 44469M, a difference of 672M. explain the 703M adjustment and offer few examples of why the adjustment differs from the change in the inventory balance

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