Mod 11 Adjusting enterprise operations Panera. Yiwen Lin. Agenda. Adjustment A: Inventory Method Adjustment B: Operating Leases Adjustment C: Share-Based Compensation. A: Inventory Method. Note 2
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Adjustment A: Inventory Method
Adjustment B: Operating Leases
Adjustment C: Share-Based Compensation
Inventories, which consist of food products, paper goods, and supplies, are valued at the lower of cost or market, with cost determined under the first-in, first-out method.
We calculated the interest rate as 4.25% (3.25%+1%),