1, raw material inventory
Refers to all kinds of materials used to develop land, houses, buildings and other development products, such as steel, wood, gravel, cement, etc.
2. Equipment inventory
Refers to all kinds of equipment purchased by enterprises for real estate development and operation, such as electrical equipment, sanitary equipment and ventilation equipment.
3. WIP inventory
Refers to all kinds of unfinished land, houses and other development products.
4. Finished goods inventory
Refers to all kinds of development products that have completed the whole process of development and construction and passed the acceptance inspection, and can be delivered for use or sold to the outside according to the contract, including land, houses, supporting facilities, construction projects, phased development products, leased development products, revolving houses, etc.
Extended data:
1. The following inventory items belong to enterprise inventory:
1. Inventory in transit whose purchase has been confirmed but has not yet reached the warehouse.
2. Inventory that has been received but has not received relevant settlement documents.
3. Inventory that has been issued but ownership has not been transferred.
4. Entrust other units to sell or dispose of inventory.
Two, confirm the inventory should meet the following conditions at the same time:
1, the economic benefits related to inventory are likely to flow into the enterprise;
2. Costs related to this inventory can be reliably measured.
Baidu encyclopedia-inventory
Baidu Encyclopedia-Financial Statements