| Author: | Billings, B.A. McGill, G.A. |
| Title: | Uniform capitalization rules and inventory planning |
| Journal: | Journal of Consumer Research
1990 : JULY, VOL.170:1, p.119-120, 122 |
| Index terms: | INVENTORY CONTROL COSTS LEGISLATION |
| Language: | eng |
| Abstract: | Review of additional inventory carrying cost on inventory planning. New uniform capitalization rules (UNICAP) in the US. UNICAP background. New capitalizable costs. Real tax cost of UNICAP. Implications for inventory policy. Factors of the impact of UNICAP-imposed extra tax cost. Increased cost of holding inventory. Boxes cover: terminology, and tax cost. |
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