/ , .
, . . :
COST OF SALES FOR THE PRESENT MONTH x 12 MONTHS
TOR=
TOTAL INVENTORY FOR THE PRESENT MONTH
TOR / 3. , 12.
:
3.
- . | SCALA |
. . | |
0 |
.
TOR .
. :
1.
2. 40%
3. 5-25 %
:
- .
- (- )
- .
: (TOR)
55500 $ 6 7-10 % .
:
|
|
- - 100%
- $55500
8
/ʔ , (TOR) FIAT, () .
. , . .
. .
. $55500.
/ʔ FIAT (- 2110/11/15) (-2108/09). 5 , , .
3 :