Consumables are products that are quickly used up such as a toothbrush or can of coffee. In practice, durable products that aren't too expensive are considered expenses. For example, some tax jurisdictions allow small businesses to expense any capital purchase under a predetermined amount such as $1000. The interest on a mortgage is viewed as an expense as is depreciation of a building. However, it's an oversimplification to think of mortgage payments as an expense. Land generally doesn't go down in value over time and is an investment.
Pension Plan Contributions
Professional Service Fees
A cost that is immediately consumed.