Current assets refer to commodities intended for assignment or
consumption as such or after further processing. Current assets
are divided into materials and supplies, work in progress,
finished goods, other current assets and advance payments.
Materials and supplies refer to the commodities which have been
acquired for the purpose of manufacturing current assets by a
party obliged to keep books and engaged in manufacturing or
service provision. These commodities include the raw materials
and materials and auxiliary substances used in the production of
goods or services. Work in progress refers to commodities
intended for sale or for use in service production, whose
manufacturing process is not finished at the time of the closing
of the accounts (semi-finished goods). Finished goods refer to
self manufactured commodities that can be assigned, sold or used
in service production. Goods refer to commodities from external
suppliers that are intended for sale or for use in service
production as they are. Other cur