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Definition: Materials and supplies - Inventories
Category: SNA
Materials and supplies consist of all products that an enterprise holds in inventory with the intention of using them as intermediate inputs into production (SNA 2008, § 10.131). Inventories of materials and supplies are goods that their owners intend to use as intermediate inputs in their own production processes, not to resell (SNA 1993, Annex to chapter XIII [10.99]). http://ec.europa.eu/eurostat/ramon/statmanuals/files/SNA2008.pdf United Nations, "System of National Accounts (SNA) 1993", United Nations, New York, 1993
Source:
European Commission (Eurostat), International Monetary Fund (IMF), Organisation for Economic Co-operation and Development (OECD), United Nations (Statistics Division), World Bank, "System of National Accounts 2008", United Nations, New York, 2009
European Commission (Eurostat), International Monetary Fund (IMF), Organisation for Economic Co-operation and Development (OECD), United Nations (Statistics Division), World Bank, "System of National Accounts 2008", United Nations, New York, 2009
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