Verbrauchsfolgeverfahren bei der Bewertung von Vorratsvermögen

This procedure is a written parliamentary question concerning the 'consumption order method' (Verbrauchsfolgeverfahren) used to value inventory assets. It seeks clarification on how businesses should account for the sequence in which stored goods are used and valued for tax and accounting purposes. This primarily affects businesses and taxpayers who manage inventories, as the method used can influence the reported value of assets and the resulting taxable income.