Material and Production Reserves
2. For the purposes of this Regulation, assets are accounted for in the accounting records as material and production reserves:
used as raw materials, materials, etc., in the production of goods intended for sale (performance of works, provision of services);
intended for sale;
used for the management needs of the organization.
Finished products are part of material and production reserves intended for sale (the final result of the production cycle, assets completed processing (assembly), whose technical and quality characteristics meet the conditions of the contract or requirements of other documents, in cases established by legislation).
Goods are part of material and production reserves acquired or received from other legal or physical persons and intended for sale.
Source: Order of the Ministry of Finance of the Russian Federation dated 09.06.2001 No. 44n (as amended on 25.10.2010) "On Approval of the Accounting Policy for Accounting of Material and Production Reserves" PBU 5/01 (Registered by the Ministry of Justice of the Russian Federation on 19.07.2001 No. 2806)
Морфология
Род
Понятие «материально-производственные запасы» мужского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | материально-производственного запаса | материально-производственных запасов |
| Д | материально-производственному запасу | материально-производственным запасам |
| В | материально-производственный запас | материально-производственные запасы |
| Т | материально-производственным запасом | материально-производственными запасами |
| П | материально-производственном запасе | материально-производственных запасах |