D.1. Material-Action Classification of Goods: Goods are either formed of material forces of nature, or of useful human actions.
E.1. Menger, after discussing Relations, presents two classifications of goods as follows:
I. Material Goods: Goods formed of material forces of nature such as bread, flour, wheat grain, wheat farm etc.
II. Useful Human Actions and Inactions: Human Actions and Inactions which have good character such as labour of a baker, skills of a farmer, knowledge of a botanist, powers of an agriculture policy maker, and the caution they practice when executing their actions etc.
(See Goods and See Relations for details)
Reference: Menger, Carl (2004). Principles of Economics, Online edition, The Mises Institute, 2004. (Chapter 01 page 55)