The inventory cost flow assumption that is least likely to match the physical flow of inventory for most companies is:

Name: The inventory cost flow assumption that is least likely to match the physical flow of inventory for most companies is:
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LIFO (Last-In, First-Out) is least likely to match the physical flow of inventory for most companies because it assumes the last items purchased are the first ones sold, which is contrary to the typical physical flow of goods.

The Inventory Cost Flow Assumption That Is Least Likely to Match