reading 21, page 48, q14: I don’t understand it said “the 2008 inventory value as reported on the 2009 consolidated balance sheet”… does inventory balance value change each year? say the same inventory in 2008, its value will change in 2009? how could use 2008 inventory value + LIFO reserve in 2008? Thanks. Q20 based on the quoted statement, if have more downward price pressure, it means current price will be lower than historical price. If so, is it more appropriate that FIFO will experience more write down? Tahnks.