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Old 01-02-2014, 04:53 PM
32vld 32vld is offline
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Join Date: Feb 2011
Location: LI NY
Posts: 3,060
Every year there will always be small purchases.

A shovel breaks. Need a new broom. Buy a pair of pruning shears, gas can, spool of line, edger blades.

Who knows what will break or be needed next year. Though small items will be needed again. A pole saw would fit here.

I do not itemize smalls individually. Though if I spend $200 on small items this year. Not adding a 2nd truck next year. It would be safe to guess that I will spend $200 on smalls again next year. So I would divide the cost by the hours worked and add that sum to my total hourly cost.
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