What is included in materials classified as consumables used during construction?

Materials classified as consumables used during construction typically include items that are used up during the building process and need to be replenished regularly. The correct answer includes utilities, fuels, and lubricants. These items are essential for the operation of machinery and tools on the job site, as well as for powering equipment and ensuring proper maintenance.

Utilities, fuels, and lubricants are not long-lasting investments like heavy machinery and tools, which are considered capital equipment that can be used across multiple projects. Similarly, land and building costs represent fixed assets rather than consumable materials. Long-term office supplies, while important, do not fall under the category of consumables used in construction. Thus, the inclusion of utilities, fuels, and lubricants aligns directly with the definition of consumables, making it the correct choice in this context.