I'm wondering where to draw the line between consumables (which in my mind are things people use in the course of their business day) and the items used for the business (product raw materials, items used to deliver materials). Hospitals buy a lot of consumable items, many of which are difficult to green. For example, in order to give a patient a shot, the care giver dons latex gloves (consumable), opens a syringe (process?) fills it with medicine (process), swabs the injection site (consumable) gives the shot and puts a bandaid over the injection site (consumable). So they should track gloves, alcohol swabs and band-aids in this credit but not the syringe or the medication? Or should everything after the gloves be considered 'process'?