Decisions management must make in accounting for inventory cost include all of the following except:

A) Costing method.
B) Perpetual or periodic inventory system.
C) Customer demand for inventory.
D) Damage or obsolescence
E) Items included in inventory and their costs.

Perpetual System

A perpetual system is an inventory management approach that continuously tracks inventory levels and costs, updating records with each purchase and sale.

Inventory Cost

Inventory cost includes all expenses associated with acquiring, holding, and processing goods that are to be sold, including the costs of materials, labor, and overhead.

Customer Demand

The desire and willingness of consumers to purchase goods and services at given prices.