When and why would a NFPO use replacement cost rather than net realizable value to determine whether or not inventory should be written down? Outline the Handbook ’s requirements for NFPOs with regard...

When and why would a NFPO use replacement cost rather than net realizable value to determine whether or not inventory should be written down? Outline the
Handbook
’s requirements for NFPOs with regard to accounting for the capital assets of NFPOs.