(redirected from duplicating material)
Also found in: Dictionary, Thesaurus, Medical, Legal, Encyclopedia, Wikipedia.


1. Describing information that is or may be relevant for a firm's operations. For example, if a VCR company is experiencing a dearth of demand because most of its potential customers are buying DVD players, this is material information that will likely need to be disclosed to shareholders. See also: Immaterial.

2. Raw substances that a company uses to make its product. For example, an oil refinery's material is crude oil, which it makes into refined oil.


Of sufficient importance or relevance as to have possible significant influence on an outcome. For example, the possibility that a firm might lose its right to operate a number of television stations because competitors have filed with the Federal Communications Commission for those licenses would be a material fact in preparing the firm's financial statements. Compare immaterial.
References in periodicals archive ?
Both the public and the private sector have joined in a commitment to serve the needs of the southeastern TBI population, sharing rather than duplicating materials and resources.
Bohme & Schops is one of the largest European manufacturers of dental gypsum, duplicating materials, and investments, and a specialist in the casting technique.