Which of the following best describes what value stream income statements do differently with regard to inventory?

Group of answer choices

Inventory is considered waste, so value stream income statements report inventory at standard. This minimizes actual waste cost that goes onto the balance sheet.

Inventory is considered waste, so value stream income statements highlight how much bottom line profit is affected by changes in inventory.

Inventory is considered waste, so lean accounting is careful to track perpetual inventory values as products move between departments in large cost-efficient batches.

Inventory is considered waste, so value stream income statements highlight actual costs incurred within each value stream to bring customers from order to delivery.