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B
Items that are to be packaged and sold
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C
Items that are stored by the firm and sold with little or no modifications
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D
Accessories which are not part of the standard equipment
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E
Stock which is to be stored for more than one year.
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Solution
The correct option is C Items that are stored by the firm and sold with little or no modifications Items that are stored by the firm and sold with little or no modifications are called shelf stock.