Procurement of indirect materials refers to the purchase of items, which are not intended for direct use in manufacturing or as trading goods (direct materials), but instead will be consumed by the organization. The costs are allocated immediately to the related cost object such as a cost center, an internal order, or a project. Procurement of inventory managed indirect materials describe the case, where a significant amount of consumables is purchased and not immediately transferred to the requestor but is placed into a warehouse and consumed over a period of time. This scenario can be applied for purchases of office supplies, IT equipment (if not an asset), or for maintenance materials and spare parts.