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State Ford an invoice which billed it for the units that it had
not received, and (3) Mountain State Ford paid, for reasons not
disclosed in the record, the incorrect aggregate invoice price,
Mountain State Ford filed a shortage claim (shortage claim) with
the manufacturer from whom it had ordered the parts. In those
instances where Mountain State Ford filed a shortage claim, the
manufacturer to whom such a claim was made issued a credit to
Mountain State Ford in an amount calculated by reference to the
manufacturer's price in effect around the time Mountain State
Ford filed the shortage claim for each unit listed in that claim.
The manufacturer issued a credit in that amount regardless
whether it had originally charged, and sent Mountain State Ford
an invoice showing, a different invoice price for each such unit.
Mountain State Ford took a physical inventory in late
September or early October, and in a couple of instances in early
November, of each year and adjusted the balance of the quantity
of the units of each type of part reflected in its perpetual
inventory recordkeeping system to reflect each such quantity
physically on hand. After taking the physical inventory, Moun-
tain State Ford notified the computer vendor of each such quan-
tity physically on hand. Consistent with standard industry
practice in the heavy truck dealer industry, the computer vendor
determined the value of Mountain State Ford's parts inventory as
of the date of the physical inventory by computing a value for
the quantity of units of each type of part physically on hand by
using the price which the manufacturer of each such type was
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Last modified: May 25, 2011