CH.9 Discussion In this chapter we continued our learning of merchandising, cost flows and other inventory issues. However, in this chapter we took a deeper dive into more complicated issues, including different valuation techniques, change of inventory methods and accounting for errors in inventory. For this discussion, please respond to the following prompts: 1. Why would a company adjust the value of their inventory at year end? 2. What methods can companies use to adjust their inventory? 3. Of the methods you described in #2, what factors would a company consider before selecting one to write down inventory