IAS 2 we use the lower of cost or NRV

I am struggling to understand this.
To me since purchase are an expense that deduct from income. Any left over stock makes sense to match their expense to the coming year where hopefully i will sell those goods. I therefore understand you will have to cr the remaining stock in the p and l for this year.
However it seems obvious to me that you can only use the cost prices as the NRV is not my expense i never laid out that amount of money so how would it make sense to use NRV. and even if NRV is lower but at the end of the day MY expense was the cost..the NRV is not yet applicable!
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