What is an example of consumable capital equipment?

Consumable capital equipment refers to items that are expected to have a limited lifespan and are typically used in a way that they get used up or require replacement after a certain period of time or level of usage. Neoprene sleeves, crutches, and other similar items fall into this category since they are often worn out or need to be replaced after significant use.

Crutches serve as an excellent example of consumable capital equipment. They are personal mobility devices that may be used during the rehabilitation process or for temporary support due to injury. Over time, as they are used, they may show wear and tear and might eventually need replacements, especially as they are frequently subjected to weight and impact.

In contrast, an ice machine is generally considered a durable piece of equipment since it can last for many years with proper maintenance, and a treatment (Tx) table is more of a long-term asset as well. Neoprene sleeves can sometimes be categorized as consumable items, but they are often viewed more as supplies rather than capital equipment. Thus, crutches stand out clearly as consumable capital equipment due to their need for eventual replacement through use.