Difference between intermediate consumption and final consumption class 12

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Looking for the difference between Intermediate consumption and final consumption as per class 12 CBSE Board, ISC, and other state board.

I have explained this topic in detail.

BasisFinal consumptionIntermediate consumption
MeaningFinal consumption refers to the expenditure of those goods which are used either for consumption or for investment.Intermediate consumption refers to the expenditure on those goods which are used either for resale or for further production in the same year.
NatureFinal consumption is included in domestic and national incomeIntermediate consumption is neither included in domestic nor national income.
Value additionexpenditure is incurred on such goods which are ready for final consumption. No further value is added in such goods.Such expenditure is incurred on those goods which are yet to be converted into final goods. further value addition is required to make them final goods.
Production BoundaryThis expenditure is incurred on those that has crossed the production boundary.Such expenditure is incurred on those that are still within the production boundary.
UserFinal consumption is undertaken by both consumer and producerIntermediate consumption is undertaken by only the producer
Examplesexpenditure on milk, tv fridge by household, Machine purchased by producerexpenditure on milk purchased by sweets shop, expenditure on coal by factory
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