difference between incidental vs non-incidental materials and supplies?

Materials and supplies are the things you purchase but don’t resell to customers. They must:

  • be tangible assets
  • have a useless life less than 12 months (or else they’d be capital assets?)
  • NOT be inventory to be resold to customers

I found Treas. Reg. 1.462-3 but it’s written in legalise. Examples of materials and supplies might be pens, office paper, ink toner, lubricant for machines, replacement blades for machinery etc.

Does anyone know the difference between incidental vs non-incidental materials/supplies?

Incidental items are those for which no record or consumption is kept or no physical inventories at the beginning and end of the year are taken, such as basic office supplies eg pens, ink etc

Non-incidental items are those for which a record of consumption or inventory is kept and can include items such as spare parts and inventory items for small businesses.

LOL!