Practices vary in determining costs of inventory. For example, cost of goods produced may be determined based on standard or actual cost, while cost of inventory may be determined on an average, first-in, first-out (FIFO), or last-in, first-out (LIFO) cost basis. While entities generally use the same inventory pricing methods, and make provisions for write-downs to market, at interim dates as at annual inventory dates, does the Codification allow for exceptions at interim reporting dates? What effect might differences in interim reporting have on evaluation methods employed by analysts and other users? ASC13-2