difference between sports material & sports equipment in npo

sports material are like bat, ball, playing cards etc. and sports equipments are like exercising cycle, net etc.
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sports material are consumable hence revenue in nature while sports equipment are the items which is to be use for sports and having life more than consumable hence capital in nature.
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Sports goods are consumable in an accounting period hence they are shown in Dr. side (expenditure) of income and expenditure account. Sports equipments are capital goods i.e. they can be used for more than 1 accounting period hence they are shown in the asset side of balance sheet.
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