What are the activities necessary to prepare inventory for its intended sale as per ICDS IX.

Manual - ICDS IX : Borrowing Costs

The activities necessary to prepare inventory for its intended sale would normally include all processes necessary to make the inventory fully functional for its intended use, as well as those processes necessary to render the inventory saleable. It would include processes such as quality control, which indicate whether the inventory is fit for its intended use, and therefore fit for sale. It will also include the process of primary packing of inventory, where the inventory is normally sold in a packed condition.

Dated: 1-9-2017