Consumer Price Index - Department Store Inventory Price Index

Metadata Updated: November 22, 2018

The Department Store Inventory Price Index is an inventory weighted price index of goods carried by department stores, designed for use in preparing income tax returns by department stores. Group indexes are used by stores employing the Last-In-First-Out (LIFO) Method of Accounting in conjunction with the Retail Inventory method. Treasury Decision No. 5605 (March 4, 1948) expressly permits, in accordance with certain principles laid down in the decision, the use of the Elective Inventory Method by Taxpayers employing the Retail Inventory Method. The Bureau of Labor Statistics (BLS) is responsible for the technical accuracy of the index, but permission to use this index and the way in which it is used in tax returns is solely within the jurisdiction of the Internal Revenue Service.

Access & Use Information

Public: This dataset is intended for public access and use. License: Creative Commons CCZero

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Dates

Metadata Created Date January 11, 2017
Metadata Updated Date November 22, 2018

Metadata Source

Harvested from DOL JSON

Additional Metadata

Resource Type Dataset
Metadata Created Date January 11, 2017
Metadata Updated Date November 22, 2018
Publisher U.S. Department of Labor, Bureau of Labor Statistics
Unique Identifier DOL-BLS-1055-05
Maintainer
Amrit Kohli
Maintainer Email
Public Access Level public
Bureau Code 012:20
Metadata Context https://project-open-data.cio.gov/v1.1/schema/catalog.jsonld
Schema Version https://project-open-data.cio.gov/v1.1/schema
Catalog Describedby https://project-open-data.cio.gov/v1.1/schema/catalog.json
Harvest Object Id 0713f163-664e-4bb1-a79f-650957e20f3f
Harvest Source Id 1c5356f6-7d86-4c1f-9d39-5c4d306afda7
Harvest Source Title DOL JSON
Homepage URL http://www.bls.gov/cpi
License https://creativecommons.org/publicdomain/zero/1.0
Data Last Modified 2018-04-01
Program Code 012:032
Source Datajson Identifier True
Source Hash 773b784c093149ac12d4b46b5987239528b1ebcd
Source Schema Version 1.1

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