会计的有这个条件stable and increasing inventory quantities

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请教如下问题：
During inflation periods and stable or increasing inventory quantities,LIFO COGS is higher than FIFO COGS.
During deflation periods and stable or increasing inventory quantities,the cost flow effects of using LIFO and FIFO will be reversed;
这是notes中的原话，为什么要求“稳定增长的存货数量”呢？而且是在通货膨胀和通货紧缩两种状态下都一样，
虽是个小细节问题，但是想不明白，心里还是不舒服的

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关键词：Quantities Increasing Inventory Inventor Stable periods higher 会计 而且

My Chinese writing is not good and I am writing in English to address your problem because CFA is also an English exam.

Under the LIFO principle and in times of stable and inflation.  The last batch of inventory with higher purchase price and be transferred to inventory as COGS which will have a higher COGS than under FIFO.  If you can grasp this principle.  the American like this LIFO as their accounting policy because higher cost will mean they are paying less tax under inflation period.