What does the inventory in the balance sheet mean (software development industry)

Inventory generally includes the following contents:

raw material

Unfinished product

semifinished product

finished product

Turnover material

Entrusted processing materials

Consumable biological assets

But what you are talking about is the software development industry, and there may also be raw materials and inventory goods, such as materials needed by our commonly used software encryption dogs, such as CDs and manuals.