What is Auxiliary production?

Production that supports and serves primary production or the main activity. NAS No. 21 (paragraph 124) provides that account 2310 is used for the costs of: supplying various types of energy; transport services; repairing fixed assets; making tools, dies, spare parts, building parts and structures, or enriching construction materials; extracting stone, gravel, sand and other non-ore materials; preparing timber and sawing it into boards; salting, drying and canning agricultural products. Their costs are accumulated in account 2310 and transferred to the costs of the unit that received the service (NAS No. 21, paragraphs 123–125).