Which of the following best defines non-capital purchases?

Non-capital purchases are typically defined as expenditures for items that are not considered long-term investments or fixed assets. In this context, the correct choice emphasizes that non-capital purchases refer to less expensive items, often under a specific monetary threshold, such as $100. These purchases are generally necessary for the day-to-day operations of a business or practice but do not have a lasting impact on the asset base of the organization.

Other options refer to different categories; for instance, essential health items might include critical supplies but do not capture the specific monetary value or longevity aspect that defines non-capital purchases. Durable goods that last a long time are typically categorized as capital purchases since they are significant investments that are expected to provide utility over several years. Lastly, equipment needed for surgical procedures would also fall under capital expenditures due to the typically high costs and longevity associated with such assets. Thus, the focus on price, particularly items that are less expensive, is what accurately defines non-capital purchases in the context provided.