Low-value consumables in catering include: cotton fabrics (tablecloths), porcelain glassware (cups, plates, bowls, etc.), office tables and chairs, napkins, toothpicks, printed matter, bills, washing products, cleaning products, etc.

Low-value consumables refer to the labor materials whose single value is below the prescribed limit or whose service life is less than one year, and can be used for many times while basically maintaining its physical form. Low-value consumables and fixed assets are both labor materials in enterprises, but the difference is that fixed assets are the main labor materials.

Low-value consumables refer to labor materials whose unit value is more than 11 yuan and less than 2,111 yuan, or whose service life is less than one year, and cannot be used as fixed assets. It is similar to fixed assets. It can be used many times in the production process without changing its physical form. It also needs maintenance when it is used, and may have a residual value when it is scrapped. Because of its low value and short service life, it adopts a simple method to spread its value into the product cost.