Atsargos

Atsargos is a Lithuanian noun meaning reserves or stock. It refers to goods or materials kept for future use, and to reserves held by organizations or households. The singular form is atsarga, while atsargos is the plural. The term is common in economics, accounting, logistics, and public planning.

In business and accounting, atsargos denotes inventories of merchandise, raw materials, or work in progress. They are typically classified as current assets on the balance sheet. Valuation of atsargos follows standard methods such as FIFO (first in, first out) or weighted average cost; write-downs are made when market value or utility falls below cost.

In public and strategic contexts, atsargos can refer to reserves maintained to secure continuity of supply in emergencies. Governments and large organizations maintain strategic atsargos of essential goods such as food, energy, and medical supplies, including procedures for rotation and replenishment to prevent obsolescence.

In everyday use, households also accumulate atsargos of everyday items—nonperishable foods, fuels, or medicines—to prepare for disruptions or planned expenses.

While the word is native to Lithuanian, its cognates appear in other Baltic languages, reflecting a common concept of reserve or stock. The idea underlying atsargos spans the private, public, and household spheres: stock kept in reserve as a hedge against uncertainty and risk.