Non-Inventory Purchase Item API

Items purchased but not stocked (expensed immediately).

Endpoints

Method	Endpoint	Description
`GET`	`/record/v1/nonInventoryPurchaseItem`	List non-inventory purchase items
`GET`	`/record/v1/nonInventoryPurchaseItem/{id}`	Get specific item
`POST`	`/record/v1/nonInventoryPurchaseItem`	Create item
`PATCH`	`/record/v1/nonInventoryPurchaseItem/{id}`	Update item
`DELETE`	`/record/v1/nonInventoryPurchaseItem/{id}`	Delete item

Key Fields

Field	Type	Description	Required
`itemId`	string	Item name/code	Yes (if not auto-numbered)
`displayName`	string	Display name	No
`description`	string	Item description	No
`subsidiary`	object	Subsidiary reference	Yes (OneWorld)
`expenseAccount`	object	Expense account	Yes
`purchaseDescription`	string	Purchase description	No
`cost`	number	Standard cost	No
`isInactive`	boolean	Inactive status	No
`taxSchedule`	object	Tax schedule	No
`vendor`	object	Preferred vendor	No
`class`	object	Class/department	No

Example: Create Non-Inventory Purchase Item

Request

POST /record/v1/nonInventoryPurchaseItem
Content-Type: application/json
Authorization: Bearer YOUR_ACCESS_TOKEN

{
  "itemId": "OFFICE-SUPPLIES",
  "displayName": "Office Supplies",
  "description": "General office supplies - paper, pens, folders, etc.",
  "purchaseDescription": "Office supplies for administrative use",
  "subsidiary": {
    "id": "1"
  },
  "expenseAccount": {
    "id": "600"
  },
  "cost": 0,
  "taxSchedule": {
    "id": "1"
  },
  "vendor": {
    "id": "123"
  },
  "isInactive": false
}

Response

{
  "id": "950",
  "itemId": "OFFICE-SUPPLIES",
  "displayName": "Office Supplies",
  "description": "General office supplies - paper, pens, folders, etc.",
  "purchaseDescription": "Office supplies for administrative use",
  "subsidiary": {
    "id": "1",
    "refName": "Parent Company"
  },
  "expenseAccount": {
    "id": "600",
    "refName": "Office Expense"
  },
  "cost": 0,
  "taxSchedule": {
    "id": "1",
    "refName": "Standard Tax"
  },
  "vendor": {
    "id": "123",
    "refName": "Office Depot"
  },
  "isInactive": false,
  "links": [
    {
      "rel": "self",
      "href": "https://ACCOUNT_ID.suitetalk.api.netsuite.com/services/rest/record/v1/nonInventoryPurchaseItem/950"
    }
  ]
}

Example: Update Non-Inventory Purchase Item

Request

PATCH /record/v1/nonInventoryPurchaseItem/950
Content-Type: application/json
Authorization: Bearer YOUR_ACCESS_TOKEN

{
  "cost": 50.00,
  "description": "General office supplies - paper, pens, folders, staplers",
  "vendor": {
    "id": "456"
  }
}

Response

{
  "id": "950",
  "itemId": "OFFICE-SUPPLIES",
  "cost": 50.00,
  "description": "General office supplies - paper, pens, folders, staplers",
  "vendor": {
    "id": "456",
    "refName": "Staples Business"
  },
  "lastModifiedDate": "2025-12-25T13:00:00Z",
  "links": [
    {
      "rel": "self",
      "href": "https://ACCOUNT_ID.suitetalk.api.netsuite.com/services/rest/record/v1/nonInventoryPurchaseItem/950"
    }
  ]
}

Sublists

Vendor Sublist

Field	Type	Description	Required
`vendor`	object	Vendor reference	Yes
`vendorCode`	string	Vendor's item code	No
`purchasePrice`	number	Purchase price from this vendor	No
`preferredVendor`	boolean	Mark as preferred vendor	No

Example:

{
  "vendorList": {
    "items": [
      {
        "vendor": { "id": "123" },
        "vendorCode": "OS-001",
        "purchasePrice": 45.00,
        "preferredVendor": true
      },
      {
        "vendor": { "id": "456" },
        "vendorCode": "SUPPLIES-A1",
        "purchasePrice": 50.00,
        "preferredVendor": false
      }
    ]
  }
}

Subsidiary Sublist

Field	Type	Description	Required
`subsidiary`	object	Subsidiary reference	Yes

For OneWorld accounts with multiple subsidiaries:

{
  "subsidiaryList": {
    "items": [
      { "subsidiary": { "id": "1" } },
      { "subsidiary": { "id": "2" } }
    ]
  }
}

Query Filters

Find Active Items

GET /record/v1/nonInventoryPurchaseItem?q=isInactive=false

Find by Name Pattern

GET /record/v1/nonInventoryPurchaseItem?q=itemId LIKE 'OFFICE%'

Find by Display Name

GET /record/v1/nonInventoryPurchaseItem?q=displayName LIKE '%Supplies%'

Find by Vendor

GET /record/v1/nonInventoryPurchaseItem?q=vendor='123'

Find by Expense Account

GET /record/v1/nonInventoryPurchaseItem?q=expenseAccount='600'

GET /record/v1/nonInventoryPurchaseItem/950?expandSubResources=true

Important Notes

Purchase-Only Items

Key Characteristics:

Can only be purchased, not sold
Not tracked in inventory
Expensed when received or purchased
No quantity on hand tracking
Commonly used for consumables

Use Cases:

Office supplies
Shipping supplies
Cleaning supplies
Utilities (expensed services)
Repairs and maintenance
Professional services purchased
One-time purchases

Accounting Treatment

On Purchase Order:

No accounting entry - commitment only

On Item Receipt / Bill:

DR: Expense Account (Office Expense) - $50.00
CR: Accounts Payable - $50.00

On Payment:

DR: Accounts Payable - $50.00
CR: Cash - $50.00

Key Points:

Immediately expensed (no asset created)
No inventory value
Expense hits P&L when received/billed
Cannot be sold (purchase only)

vs Other Item Types

Non-Inventory Purchase Item:

Purchase only
Expensed immediately
No inventory tracking
No sales capability
Example: Office supplies

Non-Inventory Resale Item:

Purchase and sell
Expensed on purchase, revenue on sale
No inventory tracking
Used for drop-ship, special orders
Example: Custom special order items

Non-Inventory Sale Item:

Sale only
No purchase capability
No inventory tracking
Used for services, fees
Example: Consulting services

Inventory Item:

Purchase and sell
Tracked in inventory
Asset until sold
Quantity on hand tracking
Example: Products for resale

Cost Management

Standard Cost:

{
  "cost": 50.00
}

Optional field for budgeting
Used as default on purchase orders
Actual cost may vary per purchase
Helpful for expense forecasting

Variable Cost:

Actual cost recorded on each purchase
No standard cost required
More accurate expense tracking
Better for items with fluctuating prices

Vendor Management

Preferred Vendor:

{
  "vendor": {
    "id": "123"
  },
  "vendorList": {
    "items": [
      {
        "vendor": { "id": "123" },
        "preferredVendor": true,
        "purchasePrice": 45.00
      }
    ]
  }
}

Set preferred vendor for automatic selection
Track multiple vendor options
Vendor-specific pricing
Vendor-specific item codes

Tax Handling

Taxable Purchases:

{
  "taxSchedule": {
    "id": "1"
  }
}

Apply appropriate tax schedule
Tax calculated on purchase
Tax expense or recoverable based on setup
Important for sales tax compliance

Expense Allocation

Department/Class Tracking:

{
  "class": {
    "id": "10"
  },
  "department": {
    "id": "5"
  }
}

Allocate expenses to departments
Track by class for reporting
Useful for cost center analysis
Can override on individual transactions

Location-Specific Expenses:

{
  "location": {
    "id": "1"
  }
}

Track expenses by location
Useful for multi-location operations
Location-specific expense reporting

Multi-Subsidiary Usage

OneWorld Setup:

{
  "subsidiary": {
    "id": "1"
  },
  "subsidiaryList": {
    "items": [
      { "subsidiary": { "id": "1" } },
      { "subsidiary": { "id": "2" } },
      { "subsidiary": { "id": "3" } }
    ]
  }
}

Assign to one or more subsidiaries
Each subsidiary can expense item
Expense accounts must exist in each subsidiary
Useful for shared expense items

Common Examples

Office Supplies:

{
  "itemId": "OFFICE-SUPPLIES",
  "displayName": "Office Supplies",
  "expenseAccount": { "id": "600" }
}

Shipping Supplies:

{
  "itemId": "SHIPPING-SUPPLIES",
  "displayName": "Packing Materials",
  "expenseAccount": { "id": "605" }
}

Professional Services:

{
  "itemId": "CONSULTING-FEES",
  "displayName": "Consulting Services",
  "expenseAccount": { "id": "650" }
}

Repairs & Maintenance:

{
  "itemId": "EQUIPMENT-REPAIR",
  "displayName": "Equipment Repair Services",
  "expenseAccount": { "id": "620" }
}

Purchasing Workflow

Create Purchase Order with non-inventory purchase item
Receive Item (creates item receipt)
Record Bill (if not auto-created from receipt)
Expense Posted to designated expense account
Pay Bill to vendor

Expense Tracking

Reporting:

View expenses by item
Track spending by vendor
Analyze by department/class
Monitor budget vs actual

Cost Control:

Set budgets on expense accounts
Track spending trends
Compare vendor pricing
Identify cost savings opportunities

Permissions Required

Create: Non-Inventory Purchase Item > Create permission
Edit: Non-Inventory Purchase Item > Edit permission
View: Non-Inventory Purchase Item > View permission
Delete: Non-Inventory Purchase Item > Delete permission
Purchase: Create purchase orders, item receipts, bills

Deletion Constraints

Cannot delete with transaction history
Must inactivate instead if used in transactions
Can delete if no purchase orders or receipts reference it

Best Practices

Descriptive Names: Use clear, searchable item names
Appropriate Accounts: Choose correct expense GL accounts
Vendor Setup: Maintain preferred vendor list
Cost Tracking: Set standard costs for budgeting
Consistent Categories: Group similar expenses under same items
Regular Review: Review and consolidate redundant items
Tax Compliance: Apply correct tax schedules
Documentation: Include detailed descriptions for clarity

Endpoints​

Key Fields​

Example: Create Non-Inventory Purchase Item​

Request​

Response​

Example: Update Non-Inventory Purchase Item​

Request​

Response​

Sublists​

Vendor Sublist​

Subsidiary Sublist​

Query Filters​

Find Active Items​

Find by Name Pattern​

Find by Display Name​

Find by Vendor​

Find by Expense Account​

Expand Related Records​

Important Notes​

Purchase-Only Items​

Accounting Treatment​

vs Other Item Types​

Cost Management​

Vendor Management​

Tax Handling​

Expense Allocation​

Multi-Subsidiary Usage​

Common Examples​

Purchasing Workflow​

Expense Tracking​

Permissions Required​

Deletion Constraints​

Best Practices​

See Also​

Endpoints

Key Fields

Example: Create Non-Inventory Purchase Item

Request

Response

Example: Update Non-Inventory Purchase Item

Request

Response

Sublists

Vendor Sublist

Subsidiary Sublist

Query Filters

Find Active Items

Find by Name Pattern

Find by Display Name

Find by Vendor

Find by Expense Account

Expand Related Records

Important Notes

Purchase-Only Items

Accounting Treatment

vs Other Item Types

Cost Management

Vendor Management

Tax Handling

Expense Allocation

Multi-Subsidiary Usage

Common Examples

Purchasing Workflow

Expense Tracking

Permissions Required

Deletion Constraints

Best Practices

See Also