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This module offers a deep dive into the four inventory methods recognized under U.S. GAAP, elucidating their distinct impacts on financial statements. Students will learn to apply the general inventory valuation formula for analyzing a company's inventory and cost of goods sold, including understanding the implications of a LIFO liquidation. This module examines how FIFO, LIFO, and Average Cost methods influence a company's profitability, asset values, and after-tax cash flows, and how the choice between FIFO and LIFO affects financial ratios in different economic conditions. Additionally, it covers Non-GAAP inventory valuation adjustments for cross-company comparisons and explores the financial statement impacts of holding fixed assets versus intangible assets, including the differentiation between limited life and indefinite life intangibles.