This is a Lua table format in case you need the above list for scripting.
MATERIALS = {
[0] = {name = "Default", category = "Default"},
[1] = {name = "Tarmac", category = "Default"},
[2] = {name = "Tarmac (damaged)", category = "Default"},
[3] = {name = "Tarmac (really damaged)", category = "Default"},
[4] = {name = "Pavement", category = "Concrete"},
[5] = {name = "Pavement (damaged)", category = "Concrete"},
[7] = {name = "Concrete (damaged)", category = "Concrete"},
[8] = {name = "Painted Ground", category = "Concrete"},
[34] = {name = "Concrete (beach)", category = "Concrete"},
[89] = {name = "Concrete", category = "Concrete"},
[127] = {name = "Poolside", category = "Concrete"},
[135] = {name = "Docklands", category = "Concrete"},
[136] = {name = "Industrial", category = "Concrete"},
[137] = {name = "Industrial Jetty", category = "Concrete"},
[138] = {name = "Concrete (litter)", category = "Concrete"},
[139] = {name = "Alley Rubbish", category = "Concrete"},
[144] = {name = "Airport Ground", category = "Concrete"},
[165] = {name = "Floor (concrete)", category = "Concrete"},
[6] = {name = "Gravel", category = "Gravel"},
[85] = {name = "Roadside", category = "Gravel"},
[101] = {name = "Rubble", category = "Gravel"},
[134] = {name = "Building Site", category = "Gravel"},
[140] = {name = "Junkyard Piles", category = "Gravel"},
[9] = {name = "Grass (short lush)", category = "Grass"},
[10] = {name = "Grass (medium lush)", category = "Grass"},
[11] = {name = "Grass (long lush)", category = "Grass"},
[12] = {name = "Grass (short dry)", category = "Grass"},
[13] = {name = "Grass (medium dry)", category = "Grass"},
[14] = {name = "Grass (long dry)", category = "Grass"},
[15] = {name = "Golf Grass (rough)", category = "Grass"},
[16] = {name = "Golf Grass (smooth)", category = "Grass"},
[17] = {name = "Steep Slidy Grass", category = "Grass"},
[20] = {name = "Meadow", category = "Grass"},
[80] = {name = "Grass (short)", category = "Grass"},
[81] = {name = "Grass (meadow)", category = "Grass"},
[82] = {name = "Grass (dry)", category = "Grass"},
[115] = {name = "Grass (wee flowers)", category = "Grass"},
[116] = {name = "Grass (dry tall)", category = "Grass"},
[117] = {name = "Grass (lush tall)", category = "Grass"},
[118] = {name = "Grass (green mix)", category = "Grass"},
[119] = {name = "Grass (brown mix)", category = "Grass"},
[120] = {name = "Grass (low)", category = "Grass"},
[121] = {name = "Grass (rocky)", category = "Grass"},
[122] = {name = "Grass (small trees)", category = "Grass"},
[125] = {name = "Grass (weeds)", category = "Grass"},
[146] = {name = "Grass (light)", category = "Grass"},
[147] = {name = "Grass (lighter)", category = "Grass"},
[148] = {name = "Grass (lighter 2)", category = "Grass"},
[149] = {name = "Grass (mid 1)", category = "Grass"},
[150] = {name = "Grass (mid 2)", category = "Grass"},
[151] = {name = "Grass (dark)", category = "Grass"},
[152] = {name = "Grass (dark 2)", category = "Grass"},
[153] = {name = "Grass (dirt mix)", category = "Grass"},
[160] = {name = "Park Grass", category = "Grass"},
[19] = {name = "Flower Bed", category = "Dirt"},
[21] = {name = "Waste Ground", category = "Dirt"},
[22] = {name = "Woodland Ground", category = "Dirt"},
[24] = {name = "Mud (wet)", category = "Dirt"},
[25] = {name = "Mud (dry)", category = "Dirt"},
[26] = {name = "Dirt", category = "Dirt"},
[27] = {name = "Dirt Track", category = "Dirt"},
[40] = {name = "Corn Field", category = "Dirt"},
[83] = {name = "Woodland", category = "Dirt"},
[84] = {name = "Wood Dense", category = "Dirt"},
[87] = {name = "Flowerbed", category = "Dirt"},
[88] = {name = "Waste Ground", category = "Dirt"},
[100] = {name = "Riverbed", category = "Dirt"},
[110] = {name = "Marsh", category = "Dirt"},
[123] = {name = "Dirt (rocky)", category = "Dirt"},
[124] = {name = "Dirt (weeds)", category = "Dirt"},
[126] = {name = "River Edge", category = "Dirt"},
[128] = {name = "Forest (stumps)", category = "Dirt"},
[129] = {name = "Forest (sticks)", category = "Dirt"},
[130] = {name = "Forest (leaves)", category = "Dirt"},
[132] = {name = "Forest (dry)", category = "Dirt"},
[133] = {name = "Sparse Flowers", category = "Dirt"},
[141] = {name = "Junkyard Ground", category = "Dirt"},
[142] = {name = "Dump", category = "Dirt"},
[145] = {name = "Cornfield", category = "Dirt"},
[155] = {name = "Riverbed (shallow)", category = "Dirt"},
[156] = {name = "Riverbed (weeds)", category = "Dirt"},
[28] = {name = "Sand (deep)", category = "Sand"},
[29] = {name = "Sand (medium)", category = "Sand"},
[30] = {name = "Sand (compact)", category = "Sand"},
[31] = {name = "Sand (arid)", category = "Sand"},
[32] = {name = "Sand (more)", category = "Sand"},
[33] = {name = "Sand (beach)", category = "Sand"},
[74] = {name = "Sand", category = "Sand"},
[75] = {name = "Sand (dense)", category = "Sand"},
[76] = {name = "Sand (arid)", category = "Sand"},
[77] = {name = "Sand (compact)", category = "Sand"},
[78] = {name = "Sand (rocky)", category = "Sand"},
[79] = {name = "Sand (beach)", category = "Sand"},
[86] = {name = "Roadside Des", category = "Sand"},
[96] = {name = "Underwater (lush)", category = "Sand"},
[97] = {name = "Underwater (barren)", category = "Sand"},
[98] = {name = "Underwater (coral)", category = "Sand"},
[99] = {name = "Underwater (deep)", category = "Sand"},
[131] = {name = "Desert Rocks", category = "Sand"},
[143] = {name = "Cactus Dense", category = "Sand"},
[157] = {name = "Seaweed", category = "Sand"},
[45] = {name = "Glass", category = "Glass"},
[46] = {name = "Glass Windows (large)", category = "Glass"},
[47] = {name = "Glass Windows (small)", category = "Glass"},
[175] = {name = "Unbreakable Glass", category = "Glass"},
[42] = {name = "Wood (crates)", category = "Wood"},
[43] = {name = "Wood (solid)", category = "Wood"},
[44] = {name = "Wood (thin)", category = "Wood"},
[70] = {name = "Wood (bench)", category = "Wood"},
[72] = {name = "Floorboard", category = "Wood"},
[73] = {name = "Stairs (wood)", category = "Wood"},
[172] = {name = "Wood Picket Fence", category = "Wood"},
[173] = {name = "Wood Slatted Fence", category = "Wood"},
[174] = {name = "Wood Ranch Fence", category = "Wood"},
[50] = {name = "Garage Door", category = "Metal"},
[51] = {name = "Thick Metal Plate", category = "Metal"},
[52] = {name = "Scaffold Pole", category = "Metal"},
[53] = {name = "Lamp Post", category = "Metal"},
[54] = {name = "Metal Gate", category = "Metal"},
[55] = {name = "Metal Chain fence", category = "Metal"},
[56] = {name = "Girder", category = "Metal"},
[57] = {name = "Fire Hydrant", category = "Metal"},
[58] = {name = "Container", category = "Metal"},
[59] = {name = "News Vendor", category = "Metal"},
[63] = {name = "Car", category = "Metal"},
[64] = {name = "Car (panel)", category = "Metal"},
[65] = {name = "Car (moving component)", category = "Metal"},
[162] = {name = "Stairs (metal)", category = "Metal"},
[164] = {name = "Floor (metal)", category = "Metal"},
[167] = {name = "Thin Metal Sheet", category = "Metal"},
[168] = {name = "Metal Barrel", category = "Metal"},
[171] = {name = "Metal Dumpster", category = "Metal"},
[18] = {name = "Steep Cliff", category = "Stone"},
[35] = {name = "Rock (dry)", category = "Stone"},
[36] = {name = "Rock (wet)", category = "Stone"},
[37] = {name = "Rock (cliff)", category = "Stone"},
[69] = {name = "Transparent Stone", category = "Stone"},
[109] = {name = "Mountain", category = "Stone"},
[154] = {name = "Riverbed (stone)", category = "Stone"},
[161] = {name = "Stairs (stone)", category = "Stone"},
[23] = {name = "Vegetation", category = "Vegetation"},
[41] = {name = "Hedge", category = "Vegetation"},
[111] = {name = "Bushy", category = "Vegetation"},
[112] = {name = "Bushy (mix)", category = "Vegetation"},
[113] = {name = "Bushy (dry)", category = "Vegetation"},
[114] = {name = "Bushy (mid)", category = "Vegetation"},
[38] = {name = "Water (riverbed)", category = "Water"},
[39] = {name = "Water (shallow)", category = "Water"},
[48] = {name = "Empty1", category = "Misc"},
[49] = {name = "Empty2", category = "Misc"},
[60] = {name = "Wheelbase", category = "Misc"},
[61] = {name = "Cardboard Box", category = "Misc"},
[62] = {name = "Ped", category = "Misc"},
[66] = {name = "Transparent Cloth", category = "Misc"},
[67] = {name = "Rubber", category = "Misc"},
[68] = {name = "Plastic", category = "Misc"},
[71] = {name = "Carpet", category = "Misc"},
[90] = {name = "Office Desk", category = "Misc"},
[91] = {name = "711 Shelf 1", category = "Misc"},
[92] = {name = "711 Shelf 2", category = "Misc"},
[93] = {name = "711 Shelf 3", category = "Misc"},
[94] = {name = "Restuarant Table", category = "Misc"},
[95] = {name = "Bar Table", category = "Misc"},
[102] = {name = "Bedroom Floor", category = "Misc"},
[103] = {name = "Kitchen Floor", category = "Misc"},
[104] = {name = "Livingroom Floor", category = "Misc"},
[105] = {name = "corridor Floor", category = "Misc"},
[106] = {name = "711 Floor", category = "Misc"},
[107] = {name = "Fast Food Floor", category = "Misc"},
[108] = {name = "Skanky Floor", category = "Misc"},
[158] = {name = "Door", category = "Misc"},
[159] = {name = "Plastic Barrier", category = "Misc"},
[163] = {name = "Stairs (carpet)", category = "Misc"},
[166] = {name = "Bin Bag", category = "Misc"},
[169] = {name = "Plastic Cone", category = "Misc"},
[170] = {name = "Plastic Dumpster", category = "Misc"},
[176] = {name = "Hay Bale", category = "Misc"},
[177] = {name = "Gore", category = "Misc"},
[178] = {name = "Rail Track", category = "Misc"},
}
Note: The above material list was converted to a Lua table with the help of a LLM.
The group names and readable material names have been extracted from Collision File Editor II by Steve M[1].