Indirect materials are defined as materials used in manufacturing processes that cannot be traced to an individual product or job. These materials, while consumed as part of the production process, are usually used in small amounts on a per-product basis and purchased in mass quantities.
Examples of indirect materials can include
- Disposable tools
- Cleaning supplies
- Glues and adhesives
- Oils and lubricants
- Tape
- Fasteners and fittings
- Personal protective equipment (helmets, gloves, overalls, etc.)
