30 Raw materials and consumables
301 Raw materials
302 Consumables
3021 Auxiliary materials
3022 Fuel
3023 Packaging materials
3024 Spare parts
3025 Seeds and saplings
3026 Fodder
3028 Other consumables
303 Materials in the form of small inventory items
308 Price differences on raw materials and consumables
33 Work in progress
331 Work in progress
332 Services in progress
34 Goods
341 Semi-finished goods
345 Finished goods
346 Residual products
348 Price differences on goods
35 Inventories held by third parties
351 Raw materials and consumables at third parties
354 Goods at third parties
356 Animals at third parties
357 Goods for resale at third parties
358 Packaging materials at third parties
36 Animals
361 Animals and poultry
368 Price differences on animals and poultry
37 Goods purchased for resale
371 Goods purchased for resale
378 Price differences on goods purchased for resale
38 Packaging
381 Packaging materials
388 Price differences on packaging
39 Write-down of inventories and work in progress
391 Write-down of raw materials
392 Write-down of consumables
3921 Write-down of consumables
3922 Write-down of materials in the form of small inventory
393 Write-down of work in progress
394 Write-down of goods
3941 Write-down of semifinished goods
3945 Write-down of finished goods
3946 Write-down of residual products
395 Write-down of inventories held at third parties
3951 Write-down of raw materials and consumables at third parties
3952 Write-down of semifinished goods at third parties
3953 Write-down of finished goods at third parties
3954 Write-down of residual products at third parties
3956 Write-down of animals at third parties
3957 Write-down of goods for resale at third parties
3958 Write-down of packaging materials at third parties
396 Write-down of animals
397 Write-down of goods purchased for resale
398 Write-down of packaging materials
