0900. PURCHASE FOR RESALE:

To include purchases of material items that are to be resold at a price higher than the price paid, or raw materials which are to be further processed for sale at a profit.

0901. Purchase for Resale - Consumer Goods:

To identify consumer goods which are purchased for resale and which require no further processing. This group is to include stock for canteens, snack bars, and other operations for profit.

0902. Purchase for Resale - Raw Materials:

This code is to include all items which are purchased for resale but which require further processing before being offered to the consumer.

0990. Purchase for Resale - Lump Sum:

This code will include all items which are purchased for resale by a lump sum agency.