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Definition: Inventories of work-in-progress

SNA 1993

Inventories of work-in-progress consist of goods and services that are partially completed but that are not usually turned over to other units without further processing or that are not mature and whose production process will be continued in a subsequent period by the same producer.
United Nations, "System of National Accounts (SNA) 1993", United Nations, New York, 1993, (AN.122) - Annex to chapter XIII [6.40, 6.72, 10.102]