What type of property is not consumed in use but does not require property book accountability?

The correct choice is durable property, which is defined as items that have a long lifespan and are not consumed through use. These types of items can withstand repeated use without degradation or loss of functional value, which means that they are typically maintained over time rather than replaced regularly.

Durable property does not require property book accountability because it generally does not have the same level of tracking requirements as expendable or nonexpendable items. Expendable property is meant to be consumed or used up in a short period, while nonexpendable property requires strict accountability due to its significant value and long-term use. Temporary property usually refers to items that are used for a limited time and often requires different types of management due to their transient nature.

Because of these characteristics, durable property represents an important category that needs careful consideration in property management, particularly in terms of usage and accounting practices.