It will be accounted for at the using unit level using property book procedures. Examples are desks, computers, file cabinets, chairs. It requires no formal accounting after issue to the user. The following classes or types of property will be classified as expendable. Supplies consumed in the maintenance and upkeep of the public service.
Examples are oil, paint, fuel and cleaning and preserving materials.
Supplies that lose their identity when used to repair or complete other items. Examples are assemblies, repair parts, and accessories. Durable property is personal property that is not consumed in use, does not require property book accountability, but because of its unique characteristics requires hand receipt control when issued to the user. Examples are hammers, lawnmowers, audiovisual production material and books. Conservation of resources and property accountability is ultimately a supervisory responsibility.