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The last station responsible for handling the after-sales processes goes out correctly is First Out.
First In, First Out (FIFO) is a system of asset management and valuation in which assets created or acquired first are sold, used, or disposed of first.
For tax purposes, FIFO assumes that the assets with the oldest expenses are included in the cost of goods sold on the income statement (COGS). The remaining inventory assets are matched with the most recently purchased or manufactured assets.
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