This category is for supplies and small tools that aren't reimbursed by clients - such as those not tied to specific jobs and those for personal, portfolio, fine art and stock projects, as well as waste and testing. This is a good place to include the costs of photo-quality inks and papers (if not accounted for in Office Supplies), as well as film, chemistry, photographic paper, lens tissue, memory cards, batteries and small tools (generally under $100 or so), such as chargers, camera cables, reflectors and that nifty Hood Man to help you see the images on the back of your camera. Especially with digital photography, many such expenses might overlap with other categories, such as photographic equipment and office supplies. For this calculator, it doesn't really make a difference which category you place these expenses in. Just make sure you list them, and you list each cost only once, in a single category.