It depends. Mud, drywall, tape sounds like these are either:
- supplies for your business where you install sheetrock or
- building/ renovating expenses while building or renovating a property
If this is what you do for a living, then these are supplies. The reimbursement by your customers in included in income.
If your business is buying and renovating, then all of the expenses go into a big renovation bucket waiting for the work to be done on that property. Separate all expenses by property.
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