Learn how the lower of cost or market (LCM) method helps value inventory accurately by using the lesser of historical cost or market value, key for GAAP compliance.

USA Rare Earth (USAR) announced it has entered into a definitive agreement to acquire LCM, the world’s most established ex-China rare earth metal ...

USA Rare Earth acquires rare earth metal and alloy producer LCM for $100 million in cash and 6.74 million common shares, and ...