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Simon2023-10-10 09:09:59
Simon同学，上午好。根据定义，LIFO reserve是FIFO inventory和LIFO inventory之间的差额。换言之，LIFO reserve=FIFO inventory - LIFO inventory。
而根据题目信息if the FIFO inventory valuation method had been used, inventories would have been $126.6 million and $113.6 million higher in 2017 and 2016, 可以得知 LIFO reserve 2017=126.6，LIFO reserve 2016=113.6，所以△LIFO reserve=126.6-113.6
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