- 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.