When products with a long production cycle which have been recorded as work in progress are harvested (crop production) or slaughtered (animals), the production process is completed and the work in progress is transformed into stocks of finished products ready to be sold or used for other purposes.
Ob spravilu pridelka (pri rastlinski pridelavi) ali ob zakolu (pri živini) proizvodov z dolgim proizvodnim ciklusom, ki so bili prikazani kot nedokončana proizvodnja, je proizvodni proces dokončan in nedokončano delo se pretvori v zaloge dokončanih proizvodov, ki so pripravljeni za prodajo ali uporabo v druge namene.