Cost Management - EBS (MOSC)

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Need to know how the accounting of an CONSUMABLE item type is take place in Oracle Apps R12

Please help me out to understand the accounting process of an consumable item type and Expense item.

as an inventory type the the checkbox of INVENTORY, STOCKABLE , TRANSACTABLE whould be there for normal inventory item.

But not for the case of the Consumable item. So i need to know accounting process for these type of item and also need to know it would affect the COGS part or not.

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