Examlex
Why are taxpayers emphasizing multijurisdictional tax planning?
Inventory
The total amount of goods and materials held by a company for the purpose of resale or production.
On Hand
Refers to the amount of inventory currently available or in stock in a business for use or sale.
Indirect Materials
Materials used in the production process that are not directly traceable to the product, often included as part of overhead costs.
Raw Materials
Basic materials used in the production process, not yet transformed into finished goods.
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