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Definition: Goods for resale

ESA 1995

Goods acquired by enterprises, such as wholesalers and retailers, for the purpose of reselling them without further processing (that is, not transformed other than by presenting them in ways that are attractive to the customer) (Annex 7.1: Definition of each asset category).

Goods for resale are goods acquired for the purpose of reselling them in their present state (§ 3.119).
Eurostat, "European System of Accounts - ESA 1995", Office for Official Publications of the European Communities, Luxembourg, 1996