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Inventories | 12 Months Ended
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Dec. 31, 2022
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Inventories |
D.3 |  | Inventories
|  | 2022 US$m |  |  | 2021 US$m |
(a) Inventories (current) |  |  |  |  |  |  |  |
Petroleum products |  |  |  |  |  |  |  |
Goods in transit |  |  | 95 |  |  |  | 35 |
Finished stocks |  |  | 103 |  |  |  | 34 |
Warehouse stores and materials |  |  | 480 |  |  |  | 133 |
|  |  | 678 |  |  |  | 202 |
(b) Inventories (non-current) |  |  |  |  |  |  |  |
Warehouse stores and materials |  |  | 11 |  |  |  | 19 |
|  |  | 11 |  |  |  | 19 |
Recognition and measurement Inventories include hydrocarbon stocks, consumable supplies and maintenance spares. Inventories are valued at the lower of cost and net realisable value. Cost is determined on a weighted average basis and includes direct costs and an appropriate portion of fixed and variable production overheads where applicable. Inventories determined to be obsolete or damaged are written down to net realisable value, being the estimated selling price less selling costs.

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