The distinction isn’t the item, it’s the action.
Purchasing an item with the intent to use the item is consumption, or expenditure. If it’s something you’ll use and reuse for a while it’s a durable good. If it will be used up, or wear out quickly it’s a consumable good. If you’ll use the durable good to aid your business it’s a capital expense.
Purchasing an item with the intent to resell is called trading,, or brokering, or speculation; depending on the details.
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