bringing each product to its present location and condition

[lingo2]

Пожалуйста, помогите перевести часть bringing each product to its present location and condition

Выражение встречается в следующем контексте:

Inventories are valued at the lower of cost and net realisable value. Costs incurred in bringing each product to its present location and condition are accounted for as follows:
– Raw materials – purchase cost on a first-in, first-out basis or on weighted average basis;
– Finished goods and work-in-progress – cost of direct materials and labour and a pro-portion of manufacturing overheads based on normal operating capacity but excluding borrowing costs.

Заранее спасибо