| Subject | English | Latvian |
| comp., MS | work in process | nepabeigtā ražošana (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 calculation | nepabeigtās ražošanas aprēķins (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) |