Enter the costs of materials and supplies that were used for your business during 2025, unless these expenses were already deducted in a prior year. This includes tangible items purchased in 2025 that support business operations, such as pens, paper, and printer ink.
Also, include the cost of books, professional instruments, and equipment if they are typically used up within one year. If an item's useful life extends substantially beyond a year, its cost will generally need to be
depreciated over multiple years.