Goods entering stocks are either goods intended for consumption in the production process later (input stocks), in which case they are recorded at the time of transfer of ownership, or else they are goods from the industry itself to be put to future use, e.g. by sale or by transfer to the unit's fixed capital (output stocks), in which case they are recorded as stocks when their production is completed.
Blago, ki vstopa v zaloge, je bodisi blago, namenjeno za poznejšo potrošnjo v proizvodnem procesu (vnesene zaloge), in v tem primeru se prikaže v trenutku prenosa lastništva, bodisi je to blago iz same dejavnosti, namenjeno za bodočo uporabo, in sicer s prodajo ali prenosom v stalni kapital enote (proizvedene zaloge), in v tem primeru se prikaže kot zaloge, ko je njegova proizvodnja dokončana.