?AS 2 - NRV (double entry)

Hi dear tutors, ?AS 2 demand that we value the inventroy less NRV and cost. Example: The company have goods in the amount of 200$ (cost) on 31.12.2019 . But its sale price is 205$. and it need that 10$ repair expenses for sale. We must valued inventory 195$ (NRV). My question is that how we account this expense. How would be the double entry.on 31.12.2019? DR - expense (or COGS) ---- CR - inventory --10$ ??? DR - expense (or COGS) ----- CR inventory allowance 10$ ??? If the company repairs the good for 10$ on 28.02.2020. how we must treat this operation. DR - repair expense -- CR - cash ---- 10$ ??? Does not it couse DOUBLE EFFECT?