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aaa_Inventory_test
aaa_Inventory_test
Definition
Tangible current assets which (i) are held for sale in the ordinary course of business (i.e., finished goods), or (ii) are in the process of production for such ultimate sale (i.e., work in progress), or (iii) are to be directly used or consumed in the production of goods or services for ultimate sale (i.e., raw materials and supplies). (II-4, 6, 15-16, 18-19, 25-28, 41, 44; III-3, 5-7)
Authorization
- Path: 2.2.5.2.43.1
- Authority: 2 Standards
- Control Category: 2 Commerce
- Source Type: 5 Organization
- Instrument: 2 Specification
- Source: 43 Farm Financial Standards Council (FFSC)
- Source Document: 1 FFSC-Financial
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