Walgreens Boots Alliance Inc (WBA)

[Robbay]

8 billion dollars 2013:

Walgreens has 39% of the 340B market, In 2010, 6 billion was spent on the 340B program and estimates are that by 2016 this program will be 12 billion.

1.5 billion is chump change?

The question I ask'd is how does Walgreens Value the Inventory under GAAP for these Drugs.. as there are 2 Inventory models under this program.

This was copied from the 340B report
"Contract pharmacy inventory models". "Contract pharmacy arrangements generally use one of two distinct inventory models: the pre-purchased inventory model or the replenishment inventory model".

As drug inventory, dispensing/diversion and record keeping seems to have cost Walgreens 80 million Dollars last year, it stands to reason that there is more to this inquiry.

Regards,