How is all Army property, except real property, classified for property accounting purposes?

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For property accounting, items that aren’t real property are classified by how they are used and how long they last: expendable, durable, or nonexpendable. Expendable items are consumed in use and aren’t expected to be recovered as a separate item after issue (think items that are used up or consumed in a single use). Durable items are not consumed in a single use and have a longer life; they can be used repeatedly and often require maintenance. Nonexpendable items are issued to users and remain accountable, meaning they can be returned, repaired, and reissued, with ongoing tracking of the item as a property asset. This framework differentiates items by their replaceability and lifecycle rather than by simple consumable vs nonconsumable or by movable vs immovable, which is why it’s the correct classification for non-real Army property.