Full Idea
A logical step is a 'material consequence' and not a formal one, if we need the contents as well as the structure or form.
Gist of Idea
A step is a 'material consequence' if we need contents as well as form
Source
JC Beall / G Restall (Logical Consequence [2005], 2)
Book Reference
'Stanford Online Encyclopaedia of Philosophy', ed/tr. Stanford University [plato.stanford.edu], p.4