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A multiple of a number is the product of that number and an integer. For example, 10 is a multiple of 5 because 5 × 2 = 10, so 10 is divisible by 5 and 2. Because 10 is the smallest positive integer that is divisible by both 5 and 2, it is the least common multiple of 5 and 2.
gcd(a, b) is closely related to the least common multiple lcm(a, b): we have gcd(a, b)⋅lcm(a, b) = | a⋅b |. This formula is often used to compute least common multiples: one first computes the GCD with Euclid's algorithm and then divides the product of the given numbers by their GCD. The following versions of distributivity hold true:
Synonyms for GCD include greatest common factor (GCF), highest common factor (HCF), highest common divisor (HCD), and greatest common measure (GCM). The greatest common divisor is often written as gcd( a , b ) or, more simply, as ( a , b ) , [ 3 ] although the latter notation is ambiguous, also used for concepts such as an ideal in the ring of ...
In accounting, lower of cost or market (LCM or LOCOM) is a conservative approach to valuing and reporting inventory. Normally, ending inventory is stated at historical cost . However, there are times when the original cost of the ending inventory is greater than the net realizable value , and thus the inventory has lost value.