Materials and supplies consist of all products that an enterprise holds in inventory with the intention of using them as intermediate inputs into production.

Not all necessarily get used in this way, however, as some may be lost as a result of physical deterioration, or recurrent accidental damage or pilfering. Such losses of materials and supplies are recorded and valued in the same way as materials and supplies actually withdrawn to be used up in production.

Система национальных счетов 2008