| Subject | German | English |
| comp., MS | Ressource in Fertigung | work in process calculation 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 (Berechnung) |
| comp., MS | Ressource in Fertigung, Umlaufbestand | work in process (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) |