Apart from the familiar structure firmly-rooted in the general relativistic field equations where the energy–momentum tensor has a null divergence i.e., it conserves, there exists a considerable number of extended theories of gravity allowing departures from the usual conservative framework. Many of these theories became popular in the last few years, aiming to describe the phenomenology behind dark matter and dark energy. However, within these scenarios, it is common to see attempts to

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... the conservative property of the energy–momentum tensor. Most of the time, it is done by means of some additional constraint that ensures the validity of the standard conservation law, as long as this option is available in the theory. However, if no such extra constraint is available, the theory will inevitably carry a non-trivial conservation law as part of its structure. In this work, we review some of such proposals discussing the theoretical construction leading to the non-conservation of the energy–momentum tensor.