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Comparison of Inventory Methods The three methods described above of inventory valuation are based on an assumption as to the ow of costs. The FIFO method is based on the assumption that costs ow in the order in which they were incurred; the LIFO method assumes that costs ow in the reverse of the order in which they were incurred; and the weighted average assumes that costs should be assigned to the merchandise inventory based on an average cost per unit. Note that if the costs of all purchases remain the same, the three methods of inventory valuation will yield identical results. As you will realize, prices never stay constant, so each of these three methods will re sult in a different cost for the ending inventory. Remember that the end ing gure is subtracted from the cost of goods available for sale to arrive at the cost of goods sold. Therefore, the net income or loss will vary de pending upon the inventory method chosen. Also, the ending inventory on the balance sheet will vary with each method. Since ending inventory and cost of goods sold are related in the equa tion



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A regular pyramid is a pyramid whose base is a regular polygon and whose altitude joins the vertex and the center of the base. A frustum of a pyramid is the part of a pyramid that remains if the top of the pyramid is cut off by a plane parallel to the base. Note in Fig. 17-6 that its lateral faces are trapezoids. Cones A circular cone (Fig. 17-7) is a solid whose base is a circle and whose lateral surface comes to a point. (A circular cone is usually referred to simply as a cone.)





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The bare-bones style sheet declaration is <xsl:stylesheet version="number"> . . . </xsl:stylesheet> Typically, more complete information is included, such as in this example from XSL Transformations (XSLT) version 1.0, published by the W3C (www.w3.org/ TR/xslt#stylesheet-element): <xsl:stylesheet version="1.0" xmlns:xsl="http://www.w3.org/1999/XSL/Transform"> <xsl:import href="..."/> <xsl:include href="..."/> <xsl:strip-space elements="..."/> <xsl:preserve-space elements="..."/> <xsl:output method="..."/> <xsl:key name="..." match="..." use="..."/> <xsl:decimal-format name="..."/> <xsl:namespace-alias stylesheet-prefix="..." result-prefix="..."/> <xsl:attribute-set name="..."> . . . </xsl:attribute-set> <xsl:variable name="...">...</xsl:variable> <xsl:param name="...">...</xsl:param> <xsl:template match="..."> . . . </xsl:template> <xsl:template name="..."> . . . </xsl:template> </xsl:stylesheet> The ellipses indicate where the content would go, and again, these are all optional elements, but remember that the xsl:stylesheet element must have the version attribute. Furthermore, the order in which these elements appear in the document is not critical, with the exception of an import or include statement, which must be included before any elements it contains might be called.

Fig. 17-7

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A right circular cone is formed by revolving a right triangle about one of its legs. This leg becomes the altitude h of the cone, and the other becomes the radius r of the base. A frustum of a cone is the part of a cone that remains if the top of the cone is cut off by a plane parallel to the base. Cylinders A circular cylinder (Fig. 17-8) is a solid whose bases are parallel circles and whose cross-sections parallel to the bases are also circles. (A circular cylinder is usually referred to simply as a cylinder.) A right circular cylinder is a circular cylinder such that the line joining the centers of the two bases is perpendicular to the radii of these bases. The line joining the centers is the height h of the cylinder, and the radius of the bases is the radius r of the cylinder.

Fig. 17-8

Spheres A sphere is a solid such that every point on its surface is at an equal distance from the same point, its center. A sphere is formed by revolving a semicircle about its diameter as an axis. The outer end of the radius perpendicular to the axis generates a great circle, while the outer ends of other chords perpendicular to the diameter generate small circles. Thus, sphere O in Fig. 17-9 is formed by the rotation of semicircle ACB about AB as an axis. In the process, point C generates a great circle while points E and G generate small circles.

N (North Pole)

B S (South Pole) Fig. 17-10

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