consumable materials

consumable materials
Materials that are used in a production process although, unlike direct materials, they do not form part of the prime cost. 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.

Accounting dictionary. 2014.

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