10 - CONSUMABLES

Within which BL is it possible to report expenses concerning consumables (test tubes and similar)? Can these be considered as thematic equipment?
And then, if disposable (exclusively used for the project) they can be reported full cost otherwise (partially used for the project) only through pro rata calculation, on the basis of a transparent method set in place by the beneficiary?

This kind of consumables are needed in order to ensure the usability of thematic equipment, then they can be considered as thematic equipment as well. In case of new thematic equipment exclusively used for project purposes the full cost of new equipment is eligible.