Son los inventarios en proceso que hacen parte de la operación en curso y que se deben tener en cuenta antes de empezar a transformar el material directo.

When an inventory is purchased the goods are accounted in the raw material but when this raw material is to be converted in finished goods it is transferred from raw material to processing of raw material into finished goods and when the process is completed when the raw material turns into finished goods the goods are then accounted for as finished goods.

Explanation:

When an inventory is purchased the goods are accounted in the raw material but when this raw material is to be converted in finished goods it is transferred from raw material to processing of raw material into finished goods and when the process is completed when the raw material turns into finished goods the goods are then accounted for as finished goods.