Study FIFO/LIFO inventory values; quantity, cost, part, site, and receipt date for the current part's cost postings. When an issue from inventory occurs, the cost is calculated by selection of the first or last posting in the table. The postings are classified according to receipt date. If the issued quantity is larger than the quantity in the first or last posting, the difference is taken from the next posting in order. The cost is then calculated as an average value.