Assumes that the cost of the last goods purchased (last in) are the costs of the first goods sold (first out). The earliest items received, the 70 and 75 units received on May 3 and 5, become the 145 Cost of Goods Sold on the income statement and the remaining 95 unit received on may 6 becomes ending Inventory on the balance sheet
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Gross profit down due to a 17% decrease in crush margins over the same quarter 2017, driven primarily by recent low ethanol netbacks. Working capital and members' equity down mainly the result of the 3,000/unit (totaling ) distribution declared and paid in late October 2018.
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Common types of assets include: current, noncurrent, physical, intangible, operating and nonoperating. Correctly identifying and classifying the types of assets is critical to the survival of a company, specifically its solvency and risk. An asset is a resource controlled by a .
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