DIN » Topics » Inventories:

This excerpt taken from the DIN 10-K filed Feb 26, 2009.

Inventories

        Inventories consisting of food, beverages, merchandise and supplies are stated at the lower of cost (on a first-in, first-out basis) or market. When necessary, the Company reserves for obsolescence and shrinkage based upon inventory turnover trends, historical experience and the specific identification method.

78



DineEquity, Inc. and Subsidiaries

Notes to the Consolidated Financial Statements (Continued)

2. Basis of Presentation and Summary of Significant Accounting Policies (Continued)

This excerpt taken from the DIN 10-K filed Feb 28, 2008.

Inventories

        Inventories consisting of food, beverages, merchandise and supplies are stated at the lower of cost (on a first-in, first-out basis) or market. When necessary, the Company reserves for obsolescence and shrinkage based upon inventory turnover trends, historical experience and the specific identification method.

68


IHOP Corp. and Subsidiaries

Notes to the Consolidated Financial Statements (Continued)

2.    Basis of Presentation and Summary of Significant Accounting Policies (Continued)

This excerpt taken from the DIN 8-K filed Feb 12, 2008.
Inventories:  We state inventories at the lower of cost, using the first-in, first-out method, or market.  When necessary, we record inventory reserves for obsolescence and shrinkage based upon inventory turnover trends, historical experience and the specific identification method.

 

This excerpt taken from the DIN 10-K filed Mar 1, 2007.

Inventories

Inventories consisting of merchandise and supplies are stated at the lower of cost (on a first-in, first-out basis) or market.

46




IHOP Corp. and Subsidiaries
Notes to the Consolidated Financial Statements (Continued)

This excerpt taken from the DIN 10-K filed Mar 15, 2006.

Inventories

Inventories consisting of merchandise and supplies are stated at the lower of cost (on a first-in, first-out basis) or market.

This excerpt taken from the DIN 10-K filed Apr 1, 2005.

Inventories

Inventories consisting of merchandise and supplies are stated at the lower of cost (on a first-in, first-out basis) or market.

40




IHOP Corp. and Subsidiaries
Notes to the Consolidated Financial Statements (Continued)

1.   Summary of Significant Accounting Policies (Continued)

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