| English | Japanese |
| work in process | 仕掛品 (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) |
| work in process calculation | 仕掛計算 (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) |