Hi, I am new to idea cafe and have found a lot of help here. I am trying to write my first business plan. I have a question. In counting inventory as an asset, I need to know how it is counted. We make crocheted items. Do I set the value at the total of what it is worth if it is sold, or the cost of materials and time involved in making the products. We have spent 3 yrs working on products of various types and have about 700 products. Any help with this would be greatly appreciated. Diane (ourwovendream)