You are the advisor of a company listed on the Casablanca stock exchange that wants to enhance its market capitalization. Its CFO provides you with the following elements related to its inventories: The company is an office furniture retailer, so it buys and resales mainly offices and chairs for a markup percentage. The company observed that during this year there is a positive trend in the prices of its inventories' purchases. The CFO explains this trend through the strike in transportation fees and fuel prices worldwide. For some exceptional reasons, the company has the approval of the Moroccan tax administration to use LIFO in addition to