Which category includes spare parts and consumables used in maintenance and operations?

Which category includes spare parts and consumables used in maintenance and operations?

• A. WIP
• B. MRO
• C. Raw materials
• D. Finished goods

Answer: (B)

Spare parts and consumables used in maintenance and operations are kept to support ongoing activities rather than to become part of the finished product. This is known as MRO—Maintenance, Repair, and Operations. It covers items like tools, lubricants, cleaning supplies, safety gear, and replacement parts kept on hand to keep equipment and facilities running. They differ from raw materials, which are transformed in production; from work-in-progress, which are items in the middle of manufacturing; and from finished goods, which are completed products ready for sale.

Spare parts and consumables used in maintenance and operations are kept to support ongoing activities rather than to become part of the finished product. This is known as MRO—Maintenance, Repair, and Operations. It covers items like tools, lubricants, cleaning supplies, safety gear, and replacement parts kept on hand to keep equipment and facilities running. They differ from raw materials, which are transformed in production; from work-in-progress, which are items in the middle of manufacturing; and from finished goods, which are completed products ready for sale.