Consumable resources do not become part of the entity. Examples include energy, lubricating oil, cooling water, etc.
Non-consumable resources do not become part of the entity but are required and not consumed. Examples include information, plans, designs, CAD drawings, etc.
Physical resources become part of the entity. Examples are raw materials, sub-assemblies, components, individual items, etc.
Capacity resources are required to transform the entity but do not become part of the entity such as machines, labor, transportation.
