are physical goods (and their cost) used in the manufacture of a product, often separated into DIRECT MATERIAL (that which goes directly into the product such as cream into ice cream, or steel into cars) and INDIRECT MATERIAL (that which is used in maintaining the manufacturing environment such as cleaning fluids or oil for lubrication of manufacturing equipment). Indirect materials are usually part of the overhead component of cost. The term material, when used without the direct or indirect qualifier, usually refers to direct materials.

The physical inputs to manufacturing, treated as part of cost of sales. Also known as raw materials.

All material of any kind, nature and class as may be specified which becomes part of or is used in the performance of the work together with all manufactured or prepared materials, articles, accessories, appurtenances and parts used therein or placed thereon.

Aluminum Commodities that are always purchased, and used in manufacturing Items of Equipment.

Any materials or products specified for use in the construction of the Project and its appurtenances.