Is inventory an asset or a liability how do we determine if, Operation Management

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Is inventory an asset or a liability how do we determine if

1 - Is inventory an asset or a liability? How do we determine if it is an asset or a liability? Please provide specific examples.

2- As a flow-over from the inventory management discussion thread, How does an ABC approach improve inventory management?

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Operation Management: Is inventory an asset or a liability how do we determine if

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