Valutare al minore/costo storico


Italy Italian
I'd like to know if some one can translate from English into Italian the expression "valutare al minore" e "costo storico".
The context is:
Le rimanenze di prodotti finiti e merci vengono valutate al minore tra il costo storico ed il valore di mercato.

Thank you in advance.
  • TimLA

    Member Emeritus
    English - US
    Perhaps from Italian into English?

    Perhaps "appraised at the lesser of either the historical price or the market value."

    But let's wait for other opinions.
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