The sliding average price (short GLD price) is a cost price for the evaluation of existence, whose inventory positions from different procurement procedures were bought, and thus i.d.R at different prices. The GLD price is determined as follows thereby: GLD price [newly] = {GLD price [so far] * inventory quantity [so far] + cost price [newly] * inventory entrance) \ over inventory quantity [so far] + inventory entrance} it corresponds mix-weighted cost prices to individual procurement procedures, thus the average, historical cost price. Since the existence originate possibly from procurement procedures, which lie far in the past, in addition, for computational reasons, would be a laminated and to the respective purchase price evaluated inventory guidance for the determination of the current average price complicates unnecessarily and wrongly at the place. The sliding average price continues to solve also the problem like intermediate inventory outlets to evaluate is. For this the GLD price valid at the deadline is used.

GLD price and current market price in all rule do not agree natural. It lies more highly (and/or more deeply) than the market price, if in the past on average to higher (deeper) costs one bought.

For reasons of accounting the GLD price for the inventory evaluation in the balance cannot be used if necessary, if the current purchase price is under the GLD price (minimum value principle). From economical view the calculatory GLD prices should be up or devalued occasionally examined and. Since buchhalterische and achievement-economical requirements contradict themselves partially, it is if necessary meaningful to maintain and necessarily for the buchhalterischen and economically/calculatory needs two different sighting on the inventory evaluation.

The sliding average price plays a role among other things for the inventory evaluation in the following areas:

• Evaluation of raw materials, semi-manufactures and commercial products procured from outside
• Evaluation of securities in the stock exchange depot

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