An accounting method for valuing the cost of goods sold that uses the cost of the oldest item in inventory first.
FIRST-IN-FIRST-OUT (F.I.F.O.)
Meaning of FIRST-IN-FIRST-OUT (F.I.F.O.) in English
Campbell R. Harvey. Hypertextual finance English glossary. Английский словарь гипертекстовых финансов. 2012