Concept selected: Stock of other supplies
- Definition
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Inventories that without being goods for resale or raw materials comprise the following assets: - Components: These are the ones normally manufactured outside the company and acquired by the company for incorporation in production, with no further transformation. - Fuel: Storable materials for providing energy. - Spare parts: Parts to be assembled as part of installations, equipment or machines in substitution of other similar parts including spare parts that are stored for less than one year. - Sundry materials: Other consumable materials that will not be incorporated into the finished product. - Packaging: Covers, casings and wrappings, generally not recoverable, used to protect products or merchandise during transit. - Containers: Receptacles or vessels normally sold along with the product contained therein. - Office supplies: Supplies used in offices, except where the company opts to consider that office materials acquired during the reporting period are used within that same period.
- Source
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Short-Term Stock and Inventory Survey. Methodology
- Topic
- Statistical operations (links to the Inventory of Statistical Operations)
- Concepts associated
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There are no related concepts