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sionally developed a new type of part. However, from year to
year, only 10 percent to 15 percent of the parts numbers for
parts carried by Mountain State Ford changed. For the parts
numbers that did change, Mountain State Ford could have deter-
mined the corresponding parts numbers for the year prior to the
change, but did not do so.
While each different type of part that Mountain State Ford
carried in its parts inventory was assigned a part number, in
most instances each unit of a particular type of part was not
identified separately from every other unit of that same type of
part. However, in some instances each unit of the same type of
certain large parts, such as engines, transmissions, and rear
axles, was identified not only by a part number, but also by a
serial number.
Consistent with standard industry practice for heavy truck
dealers, Mountain State Ford maintained an inventory of parts by
using a computerized recordkeeping system which listed, inter
alia, the quantity of units on hand of each of the different
types of parts that it carried. Mountain State Ford maintained
that system, which it referred to as its perpetual recordkeeping
system (perpetual inventory recordkeeping system), with the
assistance of a company that provided computer services (computer
vendor) to businesses in the heavy truck dealer industry. The
manufacturers authorized several computer vendors to assist heavy
truck dealers in the valuation of those dealers' parts invento-
ries. Prior to 1994 Mountain State Ford utilized Ford's Dealer
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Last modified: May 25, 2011