Segítene valaki értelmezni egy meghatározást a készlet kapitalizációról (angolul van) ?

Xy requires capitalization of all directly attributable costs and incomes to bring the inventory to its present location and condition. This generally covers purchase costs, costs incurred distribution centers, and transportation costs from supplier to the DC’s, and then from DC’s to stores. In store costs are not capitalised. xy further requires that any commercial income that is related to inventory levels to be included (as a deduction) in the carrying value of inventories at period end.

Főleg az a rész nem tiszta hogy “to bring the inventory to its present location and condition”. Ez alatt mit kell érteni?