Information or Reference Material is usually a documentation of how something works or things you can do - but nothing you should go through step by step. Here are some examples:

1. Background information
   1. How something is built (like how your company organizes documents)
   2. Why we do something very specific (why the date format should alsoways be yyyy-mm-dd)
   3. How something relates to other things (how the full-text search finds these documents, or how the ERP links to them)
2. List of inputs and their meanings
3. Detailed explanations
   1. of a specific step, which would bloat the recipe if it were inline
   2. of a specific step, which would be needed in various recipes