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Definition:
Unfinished production, i.e. production in progress (including works and services) and own semi-finished products. Production in progress includes also construction (on previously purchased land) of residential buildings for resale, i.e. costs of land purchase, preparing documents, etc.
The term "Semi-finished products and work in progress" is used only in F-01 form since 2002, previously the term "stocks of production in progress" was used.
Source:
High-level terms
Semi-finished products and work in progress
Definition:
Unfinished production, i.e. production in progress (including works and services) and own semi-finished products. Production in progress includes also construction (on previously purchased land) of residential buildings for resale, i.e. costs of land purchase, preparing documents, etc.
The term "Semi-finished products and work in progress" is used only in F-01 form since 2002, previously the term "stocks of production in progress" was used.
Source:
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Act of 29 September 1994 on Accounting
Place of publication: (Dz. U. z 2021 r. poz. 217, z późn. zm.)
High-level terms
Contact person on methodology:
GUS – Departament Przedsiębiorstw
e-mail:
GUS – Departament Przedsiębiorstw
e-mail: