The Assets that have to be replaced regularly in an organization as they can be spent, wasted, and dissipated are defined as Consumable. The examples for Consumable are papers, staplers, pens, CDs, and files.
The Assets that are used for facilitating the smooth operation of a machinery or any fixed Asset are defined as Accessories. The examples for Accessories are mouse, laptop bag, headphones, data cards, and so on.
Consumable are allocated to resources (employees).
Accessories are allocated to another Asset. For example, a data card (Accessory) is allocated to a laptop (Fixed Asset). The laptop is allocated to a resource (employee).