Stocks of finished goods to be shipped in the same condition as received (industry) covers the value of any stocks of goods that the establishment has bought with the intention of reselling in the same form, that is, without further processing or manufacturing. Although the goods have not been processed internally, they should be valued in the same manner as the finished products manufactured by the establishment, that is, in producers’ prices. The book values may also be used. Stocks of goods to be resold without processing or transformation and not expressly purchased for that purpose may also be included.