The expected net realizable value is adjusted at the end of each period, and any further revaluation is also recognized as a gain or loss in determining the net cost of operations.
The net cost of operations must take into consideration adjustments of anticipated net realizable value and evaluations.
In the Upper Basilica, reopened in 2000 after intense round-the-clock restoration, Cimabue's works in the apse and left transept have turned black, looking like photo negatives because of the oxidized white lead in his paints, yet you can still feel the intensity of the crowd's anguish in his Crucifixion, blessedly untouched by the earthquake's damaging force.