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Inventory can include any associated with things, but they also should be things actually be traced to an individual piece. Give . that specialists . include the canvas, paper, frame, matboard, and hanging hardware an individual bought for that painting - but not the paint itself. The true reason for is this kind of tube of Titanium White has been used to paint on 12 other paintings, and being only halfway used. There is no smart way to attach the cost of the paint to the piece, so it is instead deducted as 'supplies