![]() ![]() A fourth limited production run began in March 2011, lasting for eight weeks, before it became a permanent addition. It was initially re-released for brief periods (generally 8–12 weeks at a time), including a 2nd wave from December 2009 – February 2010 and a 3rd wave in Summer/Fall 2010. Ī variant without sugar or caffeine, available in parts of the United States.Ī variant containing natural sugar in place of high-fructose corn syrup released during mid-2009 under the name Mountain Dew Throwback. The previous formulation was sweetened exclusively with aspartame. ![]() In 2006, Diet Mountain Dew was reformulated with a new "Tuned Up Taste", using a blend of sucralose, aspartame, and acesulfame potassium as sweeteners. It is notable for including orange juice in the recipe.Ī low-calorie variant first introduced in 1988, replacing the similar drink "Sugar Free Mountain Dew". A zero sugar variant was introduced in 2020. High-fructose corn syrup replaced sugar in the 1990s, though today there is a modified variant made with cane sugar known as Mountain Dew Real Sugar. A revised formula was created by Bill Bridgforth in 1959. Notable variants include Baja Blast, Diet Mountain Dew, Code Red, LiveWire, Voltage, Major Melon, and Spark.Ī citrus-flavored soda developed in the 1940s by Barney and Ally Hartman, beverage bottlers in Tennessee. The concept is also used in a general sense to keep track of the overall investment in inventory, which management may monitor to see if working capital levels are increasing at too rapid a pace.Mountain Dew, a citrus-flavored carbonated soft drink now owned by PepsiCo, has had numerous branded flavor variants since the original formula's creation in 1940. Inventory Change in Working Capital Analysis Doing so impacts the amount of cash needed in each of these periods, since a reduction in inventory generates cash for other purposes, while an increase in inventory will require the use of cash. The budgeting staff estimates the inventory change in each future period. The result of this analysis may include changes in ordering policies, the correction of faulty bills of material, and alterations to the production schedule. They typically drill down from the inventory change figure and review changes for each type of inventory (e.g., raw materials, work in process, and finished goods), and then drill down further to see where changes arose at the level of each stock keeping unit. The materials management staff uses the inventory change concept to determine how its purchasing and materials usage policies have altered the company's net investment in inventory. Thus, it can be used to slightly compress the calculation of the cost of goods sold. The inventory change figure can be substituted into this formula, so that the replacement formula is: Purchases + Inventory decrease - Inventory increase = Cost of goods sold. The full formula is: Beginning inventory + Purchases - Ending inventory = Cost of goods sold. Inventory change is part of the formula used to calculate the cost of goods sold for a reporting period. The inventory change calculation is applicable to the areas noted below. Where the Inventory Change Concept Applies Example of Inventory Changeįor example, if the ending inventory at the end of February was $400,000 and the ending inventory at the end of March was $500,000, then the inventory change was +$100,000. More commonly, the inventory change is calculated over only one month or a quarter, which is indicative of the more normal frequency with which financial statements are issued. If a business only issues financial statements on an annual basis, then the calculation of the inventory change will span a one-year time period. It is also used in budgeting to estimate future cash requirements. The concept is used in calculating the cost of goods sold, and in the materials management department as the starting point for reviewing how well inventory is being managed. ![]() Inventory change is the difference between the inventory totals for the last reporting period and the current reporting period. ![]()
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