EggBeater66 - Perhaps another entity has paid for the manufacturing/stockpile?

If another entity has paid for an asset (or expense, or provided cash), the other side of the entry would be a liability.  Just like your credit card, you owe a third party.

The amount on RVX's balance sheet is distrubing, would like to see the audited statements that includes the entry!  And the Statement of Cash Flows!  Have not looked at these, my apologies if they are there.

Proper disclosure is necessary.  Should make us all wonder, sidebar.