what further information you found in the footnote disclosures about the inventory method and “Impairment of Inventory”

Inventory Classification and Systems (graded)

Hello Class;
Merchandise Inventory is assets held for sale in the ordinary course of business of wholesale and retail companies. Manufacturing inventories are raw materials or WIP (Work In Process) that will be used or consumed in the production of finished goods to be sold.

iscussion topic #1
explain how inventory is presented on the balance sheet, and
what further information you found in the footnote disclosures about the inventory method and “Impairment of Inventory”, if any.