
Layer Versions: Example of Value Comparison
You run LIFO valuation using layer version E once a year for balance sheet valuation purposes.
To compare the different approaches you can take in LIFO valuation, you create the following layer versions by copying the existing version:
Layer version |
Valuation base |
g |
Price for total year |
m |
Material master price |
a |
Price on a progressive fill-up basis |
1 |
Partial year upper limit 1st period |
... |
... |
9 |
Partial year upper limit 9th period |
x |
Partial year upper limit 10th period |
y |
Partial year upper limit 11th period |
You then run LIFO valuation for the individual layer versions.