Final Goods 

Final goods refer to those goods which are used either for consumption or for investment. It includes:
(a) Goods purchased by consumer households as they are meant for final consumption. 
(b) Goods purchased by firms for capital formation or investment. Ex- Machinery, Land, etc. 

Intermediate Goods

Intermediate goods refer to those goods which are used either for resale or for further production in the same year. 

Important points about Intermediate Goods: 
 
1. Intermediate goods remain within the production boundary : As long as goods remain within the production boundary, they are Intermediate goods and when a good come out of this boundary , it becomes a final good. 

2. They have derived demand as their demand depends on demand for final goods. 

3. Durbale goods like trucks , aircrafts, Vehicles etc purchased by government for military purpose are included under the category of intermediate goods as they are used to provide defense services and not for market sale . 
4. Value of intermediate goods are merged with the value of final goods .

How to classify goods as Intermediate Goods and Final foods ? 

The distinction between intermediate goods and final goods is made on the basis of the use of that product and not on the basis of product itself . 

A commodity can be intermediate good as well as a final good depending upon its nature of use. 

Example - Sugar is an intermediate good when it is used by sweet shop for making sweets . However, sugar becomes a final good if it is used by thr consumer. 

" Intermediate goods are used up in the same year, if they remain for more than one year then they are treated as final goods"