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m &RPSXWHUV\VWHPVassigned to an asset
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 SAP AG 2006


„ The term consumable material is understood to cover a material that is subject to a procurement
transaction and whose value is recorded in the cost element or asset accounts. Consumable material
is thus procured directly for an account assignment object. Examples of consumable materials are
office supplies and computer systems.
„ When a material is procured directly for consumption, no material master record is necessary. In
connection with consumable materials, you can distinguish between the following cases:
• Consumable material without material master record
• Consumable material with material master record that is not subject to inventory management
(on either quantity or value basis)
• Consumable material with material master record that is subject to inventory management on a
quantity, but not a value basis.

© SAP AG TERP10 4-22