Durable tooling is general-purpose tooling, which directly relates to the machinery, equipment or manufacturing processes of a cost center. It is normally acquired from the manufacturer and is necessary to render the equipment operable for production. Durable tooling usually does not come into contact with material to change its form or shape into a specific part so it is not subject to a great deal of wear. Its useful life is not limited to the manufacture of a specific part or parts of the same basic design. In application, durable tooling is categorized as follow