Definicja goods at construction site

The goods that have been delivered to a customer and are now at the customer's construction site.

In certain manufacturing environments such as engineer-to-order, goods often remain the property of the supplier even after they have been delivered to the customer. Such goods are not physically present at the supplier's premises and do not appear in the supplier's balance sheet.

To account for this, the value of the goods at a construction site can be calculated in results analysis and capitalized.