Nauticus Robotics, Inc. General form of registration statement for all companies including face-amount certificate companies

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Amount before valuation and LIFO reserves of completed merchandise or goods expected to be sold within one year or operating cycle, if longer.

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Gross amount, as of the balance sheet date, of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process.

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Aggregated amount of unprocessed materials to be used in manufacturing or production process and supplies that will be consumed. This amount is net of valuation reserves and adjustments.

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 210
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-Topic 330
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Amount before valuation and LIFO reserves of merchandise or goods in the production process expected to be completed within one year or operating cycle, if longer.