Classification and measurement of inventory

(a) Inventory classification according to its source can be divided into purchased inventory, homemade inventory, commissioned processing inventory, investor input inventory, acceptance of donated inventory, non-monetary exchange of assets in exchange for inventory, debt restructuring of inventory, inventory, inventory surplus, etc.

(b) Inventory classification according to its existence and use in the production and operation of the lease

Can be divided into holding for the purpose of reporting the existence and use of inventory.

(ii) inventory according to its existence in the production and operation of the state of rent and use of classification

Can be divided into holding for the purpose of the inventory. Such as industrial enterprises inventory of finished goods, commodity distribution enterprises inventory of goods, etc.; in order to ultimately sell the inventory is still in the production process, such as commissioned processing materials, in-process products and homemade semi-finished products, etc.; in order to produce for the sale of goods or in order to provide labor services to prepare for the consumption of inventory. Such as industrial enterprises, raw materials, tender materials, packaging, low value consumables.

(c) inventory according to its place of storage. Uncle points bright can be divided into inventory, inventory in transit, in the system of inventory, commissioned processing inventory and commissioned to sell inventory.

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