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Influencing factors of inventory net realizable value higher than its cost
Net realizable value = estimated selling price of inventory-estimated completion cost at completion-estimated sales expenses-other expenses.

Net realizable value of inventory is higher than cost:

Because the inventory is not sold, it is only market valuation, and the principle of "underestimating assets and overestimating liabilities" is followed, and it is not allowed to reverse the impairment of inventory. At this point, the excess cost is only an estimate.