Carrying amount, net of valuation reserves and adjustments, as of the balance sheet date of merchandise or goods held by the company that are readily available for sale.

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 210
-SubTopic 10
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Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
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-Topic 210
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