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| English | German |
| FIFO inventory valuation method | FIFO-Methode (A method of inventory valuation in which inventory is assumed for accounting purposes to move in the order it was received, regardless of its actual physical movement) |
| first out inventory valuation method | FIFO-Methode (A method of inventory valuation in which inventory is assumed for accounting purposes to move in the order it was received, regardless of its actual physical movement) |
| last in, first out inventory valuation method | LIFO-Methode (An inventory valuation method in which inventory that is received most recently is considered sold or used first for accounting purposes) |
| LIFO inventory valuation method | LIFO-Methode (An inventory valuation method in which inventory that is received most recently is considered sold or used first for accounting purposes) |
| valuation allowance An account that is used to reduce the gross cost of an asset to then arrive at the net cost | Wertberichtigung (Aktiva) |