[marcosori]

Unfortunately most of the book for sale are written in a bureaucratic language and many time caught the meaning of a sentence it is very hard, in particular from non mother tongue english speaker. That cause a big confusion in the process of learning.
Anyway in few word it meant INVENTORY.

“If a business buys ten widgets for $200 ($20 each) and sells eight of them during an accounting period, it will have two widgets left at the end of the period. The full $200 is revenue expenditure but only (8 × $20) = $160 is a cost of goods sold during the period. The remaining $40 (cost of two units) will be included in the statement of financial position in the inventory of goods held – as a current asset valued at $40”

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