Sentence:  It is normal for any organization to have two types of expense items, <WSD>stockable</WSD> and non-stockable. The <WSD>stockable</WSD> expense items – factory consumables etc – are booked into a subinventory and can be accrued on receipt. 
Meaning of the word marked with <WSD> tags:  Able to be stocked, or kept on hand for sale etc.