| No. | English | Farsi | Pashto | Subject |
|---|---|---|---|---|
| 151 | inventory valuation: the cost of inventory at the end of the accounting period subject to the lower of cost and net realizable value (LCNRV) rule. Methods of valuation include specific identification; first-ion, first-out (FIFO); and weighted average. | - | - | Accounting |
| 152 | inventory shrinkage: the difference between what is recorded for inventory in the accounting records and the actual physical inventory on hand; results from theft (by employees or shoplifting), counting errors, evaporation, etc. | - | - | Accounting |
| 153 | inventory cost flow assumption: a method used to assign costs to cost of goods sold and ending inventory; except for the specific identification method, it would be too onerous to try to record costs to match the physical flow, especially for large inventories of homogeneous items. Companies choose a cost flow assumption that is close to their actual flow. | - | - | Accounting |
| 154 | inventory: merchandise being held for sale (merchandising company) or raw materials and work-in-process items that will be used to produce finished goods that are held for sale (manufacturing company). | - | - | Accounting |
| 155 | inventoriable cost: all the costs required to purchase merchandise for sale or produce finished goods for sale plus any costs incurred to make the items ready to sell. | - | - | Accounting |
| 156 | internal rate of return: a discount rate that causes the net present value of an investment to be zero; used to evaluate the profitability of an investment. | - | - | Accounting |
| 157 | insolvent: a company is considered insolvent when it is unable to pay its debts using all the assets that are owned. | - | - | Accounting |
| 158 | indirect method of the statement of cash flows: a method of preparing the statement of cash flows by first converting operating results from an accrual basis to a cash basis; involves adjusting net income by any changes in the balance sheet accounts to determine cash flows from operations. | - | - | Accounting |
| 159 | indirect materials: material costs that cannot be traced directly to a specific product. | - | - | Accounting |
| 160 | indirect labour: labour costs that cannot be traced directly to a specific product. | - | - | Accounting |
| 161 | indirect cost: a cost that cannot be traced directly to the cost object (e.g. company president's salary); indirect costs must be assigned or allocated to the related item. | - | - | Accounting |
| 162 | indenture: a legal document that outlines the terms of an agreement or contract between two parties requiring actions by one or both parties that cannot be avoided. | - | - | Accounting |
| 163 | incurred cost: the cost arising from a company's consumption of an asset; requires a transfer of assets (cash or other asset) or the recognition of a liability. | - | - | Accounting |
| 164 | incremental revenue: also called differential revenue; refers to the additional (extra) revenue earned by undertaking a specific activity (e.g. processing further). | - | - | Accounting |
| 165 | incremental cost: also called differential cost; refers to the additional (extra) cost incurred by undertaking a specific activity (e.g. producing one more unit). | - | - | Accounting |