Discontinued — last reported Q3 '20
Business Segments · LCM inventory valuation charge (benefit)
O&P - Americas — LCM inventory valuation charge (benefit)
Analysis
StatementSegment
CategoryRisk
SignalHigher is better
VolatilityVolatile
First reportedQ1 2014
Last reportedQ3 2020Oct 29, 2021
Rolls up toInventory Write-Down
How to read this metric
A charge indicates falling market prices for products, signaling potential margin compression or weak demand.
Detailed definition
Reflects adjustments made to inventory values to ensure they are reported at the lower of cost or market value. This acc...
Peer comparison
Standard inventory accounting practice for manufacturing firms subject to commodity price volatility.
Metric ID:
lyb_segment_o_p_americas_lcm_inventory_valuation_charge_benefitSimilar Metrics at Other Companies
Frequently Asked Questions
- What does o&p - americas — lcm inventory valuation charge (benefit) mean?
- An accounting adjustment to reduce inventory value when market prices drop below production costs.