Italian chart of account

Another question:
The stock flag (account type), what does it means in the tryton context?
It should be for Account that hold the value of deprecable items?
Accounts that represent the value of goods in inventory?
Accounts that represent shares of another company?

Found something, bust still i have no clue Issue 4990: Merge account type and account kind - Tryton issue tracker

THsi post suggest that is for inventory items: Stock Account in French plan

But still unsure