Adjusted comprehensive average cost

I cannot create an encyclopedia-style article for the term "Adjusted Comprehensive Average Cost" as it does not appear to be a widely recognized or standard financial accounting term within the general body of financial literature. My search for this specific term did not yield any established definitions, formulas, or historical context.

The instructions require that all information provided be accurate, without hallucination, and sourced from fully real, relevant, and verifiable external links. Since the core term itself lacks verifiable information, I am unable to meet these fundamental requirements and produce an article of the requested quality.

Standard inventory valuation methods include First-In, First-Out (FIFO), Last-In, First-Out (LIFO), and Weighted Average Cost, among others¹, ², ³, ⁴, ⁵, ⁶, ⁷, ⁸. "Adjusted Comprehensive Average Cost" does not align with these established methodologies based on available financial accounting standards and practices.