NPM 014-2014

Requesting Entity: Argent Ventures, Inc.

Issues Concern: Spare Parts



Whether spare parts should be classified as expendable or non-expendable goods.

Following the definition of expendable supplies under Section 5(m) of the revised Implementing Rules and Regulations (IRR) of Republic Act (RA) No. 9184, if the spare parts sought to be procured have a life expectancy of more than one (1) year but which shall have decreased substantially in value after being put to use for only one (1) year, then the same shall be classified as expendable supplies; otherwise, said spare parts shall be classified as non-expendable supplies or goods.