olemus
Wiktionary:
1. (business, economics) that which is produced, then traded, bought or sold, then finally consumed
3. (UK, transport) freight, as opposed to passengers

ISO 22300
artiklid või materjalid, mis tellimuse andmise põhjal valmistatakse, käideldakse, töödeldakse või transporditakse tarneahelas hankijale kasutamiseks või tarbimiseks
=
items or materials that, upon the placement of a purchase order, are manufactured, handled, processed or transported within the supply chain for usage or consumption by the purchaser

ülevaateid
https://en.wikipedia.org/wiki/Goods