Bill Discount account and inventory valuation

Bill Discount account and inventory valuation

Item x rate 100 discount 30% bill net =70

but when checking the inventory value i found it 100 not 70 because the 30 ( discount) went to the expense deduction account so it will reflect in the profit, however the goods not sold yet
The discount account should be (inventory assets) instead of any other account, this will give us an accurate valuation of the inventory