| Skylancer4 |
It sounds like either the write up in wealth by level (which states that consumables will be used and not be included in the overall wealth of a character) or maybe the world building/GM'ing section where it goes over what a CR encounter is and what assumptions should be made when creating encounters, etc.
Not near my books, but off the top of my head those are where I'd look.
| Fetchystick |
Were you thinking of This document?
Basically an average encounter (CR = APL) should drain 25% of resources.