### Question
What is the definition of inventory?


### Answer
The definition of **inventory** is as follows in *21 CFR § 1300.01*:

> all factory and branch stocks in finished form of a basic class of controlled substance manufactured or otherwise acquired by a registrant, whether in bulk, commercial containers, or contained in pharmaceutical preparations in the possession of the registrant (including stocks held by the registrant under separate registration as a manufacturer, importer, exporter, or distributor).

#### Citation:
  - *21 CFR § 1300.01*
  - Heading: **PART 1300—DEFINITIONS > PART 1300—DEFINITIONS**

