Definition: Materials and supplies - Inventories
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]).
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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