Production, Incomplete, products at the intermediate stages of the production process and not included in commodity output. The volume of incomplete production in money terms is made up of the value of expended raw and other materials, fuel, energy, depreciation deductions, as well as 289 wages paid at this stage of the production process. Incomplete production is included in the circulating assets of enterprises. Its proportion depends on the duration of the production cycle: in engineering, for instance, it amounts to 25-40 per cent of circulating assets, and in the textile and food industries, to 5-20 per cent. In the mining industries incomplete production is almost totally absent. In Soviet industry as a whole, the proportion of incomplete production and semi-finished goods made at the enterprises in commodity and other material resources was 21.5 per cent and in agriculture 15.7 per cent in 1978. The amount of incomplete production in the socialist economy is rated in order to reduce the volume of resources at the intermediate stages of production and to increase the efficiency and achieve high final results of production activity.