"Gold, silver, and other precious metals, and meat and some agricultural products are valued at net realizable value, which is net selling price less costs of disposal. In some exceptional cases, such as precious metals having a fixed determinable market value with no substantial cost of marketing, inventory may be stated at the higher market value."

omgggg I don't careeeeee. When am I EVER going to have to account for precious metals or farm products? Oh, I don't know, perhaps NEVER?

eff this.