Does a product count as an ongoing consumable?

Jay, this is a really good question that I don't believe has a definite answer. I think there's a reasonable argument to be made that a manufacturing process is outside the scope of the MR prerequisites and credits and should be viewed as distinct from the existing category structure, which is clearly designed with a certain subset of items in mind. On the other hand, I have heard that in the past, reviews for hotels (for example) have required the inclusion of what I would think of as similar 'process' type items like sheets/towels/etc... in purchasing analyses. My advice to you would be to make the case you find most logical and compelling, and make it consistently (all purchasing and waste credits). But be prepared to respond to a review comment that requests data on that road not taken. . . Or, if its critical to your strategy, fire off a CIR.