Definicja layer (MM-IV)
A stock stratum in LIFO valuation.
LIFO stands for "last in, first out".
In the case of a material subject to LIFO valuation or a pool, a positive difference between the opening and closing stock balances of a fiscal year is regarded as a layer for the purpose of balance sheet valuation. This layer is valuated as a separate item. The total stock of a material is the sum of all layers.
A layer is partly or completely dissolved if there is a negative difference between the opening and closing stock balances at the end of a fiscal year. If it is necessary to dissolve several layers, the most recently created layers are dissolved first.
Słownik i definicje SAPa na L.