'Net Realisable Value' of Inventories Is Defined as the Net

Multiple Choice

'Net realisable value' of inventories is defined as the net amount that an enterprise expects to realise from the sale of the inventories:

A) in the ordinary course of operations less estimated costs of completion and costs necessary to make the sale.
B) plus the estimated costs of completion plus the estimated costs necessary to make the sale.
C) in a forced sale.
D) plus the estimated costs of completion.