The amounts expended for all materials and supplies whether acquired by formal contract or an open account, which are (a) ordinarily consumed or expended within one year after being put into service, (b) converted in the process of construction or manufacture, or (c) used to form a minor part of equipment or fixed property. In general, small purchase items from Office Deposit, Keeney’s, the Bookstore, or miscellaneous non-capitalized items.