What type of expenditure method involves the sale of items for cash?

The type of expenditure method that involves the sale of items for cash is the cash sale method. This approach is characterized by transactions where goods or services are exchanged for immediate payment, meaning that cash is received at the time of the sale. It is a straightforward and direct way of conducting sales, ensuring immediate liquidity for the seller.

In contrast, other methods, such as transfer or issue, may involve the movement of inventory between different locations or departments without immediate cash transactions. The survey method generally pertains to estimating inventory costs or values, rather than focusing on actual cash transactions. Therefore, the cash sale method is distinct because it emphasizes the active exchange of goods or services for cash, reinforcing its role as an effective means of revenue generation and financial management in logistics operations.