In inventory and property classification, which of the following items would normally be treated as expendable property, that is, items that are consumed in use?

Introduction / Context:
In logistics, inventory management and government accounting, property and materials are often classified as expendable or non expendable. Expendable property consists of items that are consumed in use, lose their identity, or become an integral part of another item. Non expendable property consists of durable items that are not consumed and remain recognisable during use, such as vehicles or machinery. The question asks which items would be classified as expendable property.

Given Data / Assumptions:

• Food given to the Army is used for daily consumption by personnel.
• Cement is used in construction, where it becomes part of structures.
• Paint is used to coat and protect surfaces of buildings and equipment.
• We are using a standard understanding that expendable items are consumed or lose identity.

Concept / Approach:
Expendable property is typically defined as property that is consumed in use or loses its separate identity when used. Food is a clear example: once consumed, it cannot be reused or identified as a stored item. Cement, when mixed and used in construction, becomes part of concrete structures and cannot be separated back into its original form. Paint, once applied to surfaces, is also consumed in the process and ceases to exist as a separate item of inventory. All these items are used up and require regular replenishment. Therefore, from an inventory and accounting perspective, they are treated as expendable property rather than durable fixed assets.

Step-by-Step Solution:
Step 1: Examine each listed item and ask whether it is consumed in use or remains as a separate durable object.Step 2: Recognise that food given to the Army is eaten and therefore fully consumed.Step 3: Observe that cement is used in construction and becomes part of permanent structures, losing its identity as cement.Step 4: Note that paint is applied to surfaces and used up in the process, so it is also consumed in use.Step 5: Conclude that all three examples fit the definition of expendable property, making All of the above the correct choice.

Verification / Alternative check:
You can verify this classification by comparing these items with clear examples of non expendable property. A truck used by the Army, a generator in a building, or a computer in an office remains intact and identifiable over many uses. These are non expendable and usually capitalised as fixed assets. In contrast, food stocks, bags of cement and tins of paint are treated as consumable supplies; they are stored in inventory, issued for use and not tracked as individual long life assets. This difference in treatment arises from their expendable nature, supporting the conclusion that all the items listed are expendable property.

Why Other Options Are Wrong:
If you chose only one of the items, such as food, you would be ignoring that cement and paint also fit the consumed in use criterion. Option A alone would therefore be incomplete. Similarly, treating only cement or only paint as expendable would be a partial and incorrect classification. The question is designed to see whether you recognise the common feature of all three items, which is why only option D, All of the above, correctly answers it.

Common Pitfalls:
One common mistake is to focus on the apparent durability of items before use. For example, cement in a sealed bag or paint in a tin can be stored for some time, which may make them look like durable items. However, the classification focuses on what happens when the item is used, not just on how long it can be stored. Another pitfall is to confuse high value with non expendable status. Even high value consumables can still be expendable if they are used up. To answer similar questions correctly, always consider whether the item remains as a distinct asset after use or whether it is consumed and needs replacement.

Final Answer:
Food given to the Army, cement used in construction and paint used for maintenance are all classified as expendable property because they are consumed in use.