NET REALIZABLE VALUE CONTROL TESTING(1) Obtained a signed Lower-of-Cost (LCM) Analysis and a signed Transfer Price effective(2) Trace the lower-of-cost-or-market (LCM) analysis is calculated on a quarterly basis and the related journal entry to adjust inventory is approved by the appropriate level of authority and according to the Worldwide Accounting Policies and Procedures Policy.(3) Evaluate the result of testing."