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Where should I map the cost of ink cartridges for computer printers and peripherals?

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Where should I map the cost of ink cartridges for computer printers and peripherals?

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Ink cartridges for computer printers and peripherals should be mapped to E19 – Learning resources (not ICT) if used for teaching / curriculum purposes and to E22 – Administrative Supplies if used for administrative purposes. If it would create an additional burden to split the expenditure based on usage or the amounts are immaterial, the split may be done on an apportionment based on past usage or future predictions.

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