Production of products ordered by another unit (principal) that provides its own materials for production.

Production under sub-contracted operations occurs when any of the following conditions are met:

• the value of the materials provided is over 80% of the value of all materials used for production,
• the provided material has a value lower than 80% of the value of the materials used in production, but is the basic material for producing of a new product.

The principal and the unit manufacturing products cannot belong to the same enterprise.