| Subject | English | Estonian |
| comp., MS | work in process | lõpetamata toodang (Material that is in some stage of the manufacturing process, from raw material issued to a production order to a manufactured product ready for acceptance into inventory) |
| comp., MS | work in process | pooleliolev töö (An item under current assets in the balance sheet that represents work in progress in some stage of the manufacturing process) |
| comp., MS | work in process calculation | lõpetamata toodangu arvutamine (The value (hours) posted to the balance sheet as a project progresses. The WIP calculation applies to fixed-price projects, time and material projets and investment projects) |