How do you list tools needed for a renovation in rental?

Renovated both a kitchen and a bathroom on both sides of a duplex this year.  I realize the major stuff (counter, tile, shower surround, faucets, etc) are all improvements but not sure how to write off the tools needed:  sawzall blade, tape, propane for solder, caulk for tub, new blades for circular saw. pipe wrap, insulation, etc.  Do they just go under supplies or improvement?