indirect material
noun
: material (as tools, cleaning supplies, lubricating oil) used in manufacturing processes which does not become an integral part of the product and the cost of which is not identifiable with or directly chargeable to it compare direct material
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“Indirect material.” Merriam-Webster.com Dictionary, Merriam-Webster, https://www.merriam-webster.com/dictionary/indirect%20material. Accessed 26 Nov. 2024.
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