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Are lab notebooks considered a scientific supply or general office supplies?

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Are lab notebooks considered a scientific supply or general office supplies?

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If the lab notebook is used in the laboratory for recording notes for a research project then the cost of the notebook can be considered a direct cost and the item recorded as a research supply. If the notebook is used for general purposes not connected to a research project than the cost of the notebook should be considered as an indirect cost and the item recorded as an office supply.

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