tax question

[ed miller]

Hello,

How do you do your taxes in regard to the materials used when servicing 
pianos.

For example, glues, tapes and paper puchings. Are these things deducted (in 
that they are operating expenses)? Or are they claimed as parts sold (for 
example, when you regulate a piano your client has essentially bought the 
punchings used to level the keys)? Deducted vs claimed.....hmmm?

When I charge a client for a regulation (including pre-regualation repairs) 
I add a shop supplies fee, somewhere around $10-15. How do I account for 
this when filing my taxes?

Thanks,
Ed

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