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  "documentTitle": "Super Micro Computer, Inc. (SMCI)",
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  "notes": "Uses direct excerpts from Credit Agreement and 10-K to contrast FIFO vs Weighted Average Cost reporting.",
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      "text": "At the very least, for a Company that has acknowledged prior inventory accounting issues, and which the auditor raised its assessment of obsolete inventory as a “Critical Audit Matter”, we are concerned that it appears to be using two different inventory valuation methods for its creditors and equity investors.",
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      "text": "Source: Credit Agreement, March 2022, 8-K filing",
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      "text": "Why Are Two Sets of Inventory Books Being Kept?",
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