All Glossary Terms
Tax & Accounting

LIFO (Last In, First Out)

Definition

LIFO is a cost-basis method that sells the most recently purchased shares first. In a rising market, LIFO typically results in lower reported gains and lower taxes than FIFO.

Formula

Cost Basis = Purchase Price of Most Recent Lot × Shares Sold

Example

If you bought 50 shares at $40 in January and 50 at $60 in March, then sold 50 at $70: LIFO uses the $60 cost basis, resulting in a $10/share gain ($500) vs. FIFO's $30/share gain ($1,500).

How AllInvestView Uses This

AllInvestView supports LIFO alongside FIFO and average cost. Read our FIFO vs LIFO guide to choose the best method.