Overview

consumable materials


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Materials that are used in a production process although, unlike direct materials, they do not form part of the direct cost of sales. Examples are cooling fluid for production machinery, lubricating oil, and sanding discs. In circumstances in which direct materials of small value are used, such as cotton or nylon thread or nails and screws, they are sometimes treated in the same way as consumable materials.

Subjects: Accounting.


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