Supplies are directly used in your services for your clients or patients 💉. They are not the same as equipment, which refers to work tools used generally across your services (not for a specific service) and intended to last. A supply is a consumable, often single-use:

These supplies can be reinvoiced to the client or included in the service; in all cases, they are fully deductible. If the invoice is addressed directly to your client but you pay it (for example, a lawyer paying a court filing fee), this is considered a disbursement (which the client then reimburses to you).

💡 Any ancillary costs (for example, transport costs for the delivery of the supply) also fall into this category. The principle is that the accessory follows the principal.