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Definition: Goods for resale - inventories


Goods for resale are goods acquired by enterprises, such as wholesalers or retailers, for the purpose of reselling them to their customers. 

This definition is used both in SNA 1993 (§ 10.113) and in SNA 2008 (§ 10.145). United Nations, "System of National Accounts (SNA) 1993", United Nations, New York, 1993
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