What determines if a nature is goods/services?

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What determines if a nature is goods/services?

The factor that determines if the nature is a consumable is dependent on the first digit of the nature code.

 

If it starts with a 3 or 8 it is a consumable in the Supplier expenditure report. If it starts with a 1, 2, 4, 5, 6, 7, 9 it's a service.