NonConsumable

Nonconsumable refers to goods or assets that are not consumed through use and are intended for long-term use. In business, accounting, and inventory management, the term contrasts nonconsumables with consumables, which are expected to be used up or expended within a short period.

Typically, nonconsumables are durable items that provide value across multiple periods. They are often capitalized as assets on the balance sheet and depreciated or amortized over their useful life. This contrasts with consumables, which are expensed when purchased because they are consumed quickly and need frequent replenishment.

Common examples of nonconsumables include machinery, equipment, vehicles, furniture, tools, and many software licenses that grant ongoing access or functionality. In libraries, textbooks, reference volumes, and other physical media are usually treated as nonconsumables, though some items may have limited circulation. In consumer software and digital storefronts, non-consumable (or permanent) purchases refer to features or content that remain available after a one-time payment, unlike consumable items that are used up or expire.

The classification affects procurement, budgeting, and accounting practices. Nonconsumables are typically subject to procurement controls, asset tagging, periodic audits, and depreciation schedules, whereas consumables are tracked for turnover and immediate expense. The distinction helps organizations plan capital expenditure, maintenance, and lifecycle management, and it informs policy on inventory, insurance, and asset recovery.

See also: durable goods, capital asset, depreciation, inventory management, in-app purchases.