Definition: Goods for resale - inventories

SNA

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).
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
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