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Definition: Materials and supplies

ESA 1995

Materials and supplies consist of all commodities held in stock with the intention of using them as intermediate inputs in production; this includes commodities held in stock by the government. Items such as gold, diamonds, etc. are included when intended for industrial use or other production (§ 3.119).

Materials and supplies consist of goods that their owners intend to use as intermediate inputs in their own production processes, not to resell (Annex 7.1: Definition of each asset category).
Eurostat, "European System of Accounts - ESA 1995", Office for Official Publications of the European Communities, Luxembourg, 1996