What is Packaging (containers)?

Containers and packaging for storing and transporting products or goods: crates, barrels, bottles, boxes. At a producer, packaging is accounted for in account 1060 (except packaging used as household equipment); at a trading organization, containers filled with goods and empty containers are accounted for in account 2950; glass containers in retail trade and catering buffets are accounted for in account 2920 (NAS No. 21, paragraphs 96, 146 and 149).