How are non-stock materials categorized in GFEBS?

Non-stock materials in GFEBS are specifically categorized as items that do not require tracking. This means they are not maintained in inventory and are not monitored or managed in the same way as stock materials, which are items tracked based on quantity and value. Non-stock materials tend to be consumables or items that are purchased as needed rather than held in surplus, reflecting their transient nature in the system. This highlights their role in operational flexibility and responsiveness, which is essential for managing resources efficiently.

As for the other options, while it is true that non-stock materials do not exist in a perpetual inventory system, they are not tracked based on quantity and value, nor can they be easily converted into stock materials, as they serve different purposes and are managed differently within the GFEBS framework.