15 . Dollar-value LIFO techniques help protect LIFO layers from erosion .
16 . The dollar-value LIFO method measures any increases and decreases in a pool in terms of total dollar value and physical quantity of the goods .
17 . A disadvantage of LIFO is that it does not match more recent costs against current revenues as well as FIFO .
18 . The LIFO conformity rule requires that if a company uses LIFO for tax purposes , it must also use LIFO for financial accounting purposes .
19 . Use of LIFO provides a tax benefit in an industry where unit costs tend to decrease as production increases .
20 . LIFO is inappropriate where unit costs tend to decrease as production increases .