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Define the term inventory.

Question

Define the term inventory.

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Solution

Inventory refers to the goods and materials that a business holds for the ultimate goal of resale, production, or utilization. It is a current asset on a company's balance sheet. There are three basic types of inventory: raw materials, work-in-progress, and finished goods.

Step 1: Raw Materials Raw materials are the basic components that a business uses in the production process to create its goods or services. For example, a car manufacturer would consider steel a raw material.

Step 2: Work-in-Progress Work-in-progress (WIP) inventory includes all materials that have started the production process but are not yet finished. Using the car manufacturing example, a car that is partially assembled would be considered WIP

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