plates, bowls and cups. Plates, bowls and cups, which are low-value consumables in catering industry, belong to low-value consumables. There are many kinds of pots, and if they are cheaper, they are recorded as low-value consumables. Kitchen equipment in catering industry is recorded in fixed assets. Low-value consumables are those parts of the means of production that are low in price, short in use time, fragile and frequently replaced.