Section E-8 of NBC 425 defines materials as: Materials – are expendable commodities used by the government in the process of manufacture or construction including parts or remnants from destroyed or damaged fixed assets. Salvage materials from destroyed/damaged fixed assets are considered as remnants which are practically considered as waste materials. If these waste materials are determined to be of no use to the agency, then these are appraised at junk value or scrap value, or at the prevailing price in the local market, and be disposed of in a manner most advantageous to the government.