Company material (COMAT) are materials owned or used by the certificate holder. COMAT includes parts, consumable items, and other company materials to describe a wide array of company materials and parts. COMAT is often shipped to replace installed equipment such as chemical oxygen generators, serviceable items such as life rafts, or items removed for servicing and repair, such as laptops, tablets or credit card readers. Many of these items are regulated as hazardous materials (HAZMAT) or dangerous goods when offered into air commerce.