Definition:
Purchased from contractors: raw materials and other basic materials, auxiliary materials and fuels, containers, spare parts of machines and devices,waste from the production, foodstuff to be used in economic process.

Source:

• Act of 29 September 1994 on Accounting
  Place of publication: (Dz. U. z 2021 r. poz. 217, z późn. zm.)

High-level terms

• Current assets
• Balance sheet
• Stocks