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Where do I report expense for books I give away?

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I have board books, purchased with grant funds, that are given to new moms.  Grant funds also purchase books to give to my kids' reading group which they keep.  Where do I record the expense?

Given the use to which the books are put, it would seem that the best parallel would be reading incentives, suchas prizes for summer reading, etc.  Thus the expense would be listed with supplies in the "Other Operating Expenses" category, question 4.12.  Note that grant revenue would be reported with revenue section.

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