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In the term lower of cost the word "market" refers to an item's current replacement cost (whether through purchase or production). The market amount is constrained or limited by two amounts :

(1) an upper limit, or "ceiling"
(2) a lower limit, or "floor"
An item's market amount (or replacement cost) cannot be higher than the ceiling nor lower than the floor.

Both the upper limit (the ceiling) and the lower limit (the floor) are related to the net realizable value (defined above) in the following ways :

1. Upper Limit or Ceiling for Market The upper limit, or ceiling, for the market amount is the net realizable value (NRV). In other words, the market amount cannot be higher than NRV. If the current replacement cost of an item in inventory is greater than NRV, the NRV is used as the market amount.
2. Lower Limit or Floor for Market The lower limit, or floor, for the market amount is the net realizable value (NRV) minus the normal profit. In other words, the market amount cannot be lower than NRV minus the normal profit. If the current replacement cost of an item in inventory is less than the NRV minus the normal profit, the NRV minus the normal profit is used as the market amount.

Here's a recap on how to determine the market amount used in the lower of cost or market rule :

  • If the current replacement cost is between the floor and the ceiling, the current replacement cost is the market amount.
  • If the current replacement cost is greater than the ceiling, the ceiling amount is the market amount.
  • If the current replacement cost is lower than the floor, the floor amount is the market amount.