One of the biggest issues for retail store owners is cost of their inventory during a liquidation sale. In the first part of the sale, cost is one facet in setting the sale prices. Near the end of the sale, cost is not a factor.
It is about maximizing revenues. Store owners who are concerned about cost at the end are stuck with loads of inventory that could be converted to cash. The key is to maximize opportunities to sell the items with the highest cost during a liquidation sale. I will often place these items in craigslist ads with pictures.
You can find out more about pricing for your liquidation sale here:
Pricing Tips During Store Closing Sale