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El 1 de enero de 2021, Taylor Company adopt el mtodo LIFO de valor en dlares. El valor de inventario para su nico grupo de

El 1 de enero de 2021, Taylor Company adopt el mtodo LIFO de valor en dlares. El valor de inventario para su nico grupo de inventario en esta fecha era de $400 000. Los datos de inventario para 2021 a 2023 son los siguientes:

Fecha Acabando el inventario a costos de fin de ao ndice de costos
31/12/2021 ps 441,000 1.05
31/12/2022 487,200 1.12
31/12/2023 510,000 1.2

Requerido: Calcule el inventario final de Taylor para 2021, 2022 y 2023

Capas de inventario convertidas al costo del ao base Capas de inventario convertidas a costo Costo de DVL de inventario
Fecha Inventario al costo de fin de ao ndice de costos de fin de ao Capas de inventario al costo del ao base Capas de inventario al costo del ao base ndice de costos de fin de ao = Capas de inventario convertidas a costo
01/01/2021 $400,000 1.00 = $400,000 Base = $0
31/12/2021 $441,000 1.05 = $420,000 Base =
2021 = $0
31/12/2022 $4,872,000 1.12 = $435,000 Base =
2021 =
2022 = $0
31/12/2023 $510,000 1.20 = $425,000 Base =
2021 =
2022 =
2023 = $0

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