mhr1
Level 3

Materials and Services

On average, I build one "major" sculpture per year.

I purchase materials (metals, paint, fasteners, etc.) and the services (cutting bending, machining, etc.) needed to fabricate, deliver and install the sculpture. For this business (sole proprietorship/no employees), I'm seeing Supplies as a possibly appropriate expense category. Do my purchased materials and service expenses belong in Supplies? Or somewhere else?