a967c32e_ograms___University_Of_Montana__DIRECT_COSTS
[0] Supplies [F&A (INDIRECT) COSTS] General purpose supplies, such as those used in offices whose benefit cannot be allocated to any specific project. [DIRECT COSTS] 
Supplies must be project specific. Extra care must be taken to correctly code supply purchases. For example, notebooks and paper for workshop participants should be coded as a training supply (62223) rather than an office supply (62241). Additional documentation may be needed to determine allocability.
Cost Determination Guidelines - Research and Sponsored Programs - University Of Montana
DIRECT COSTS